Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
Commercial coaching or training service - Appellant conduct of a test known as International English Language Testing System - holding of a test cannot by any stretch of imagination, be considered as imparting skill or knowledge or lessons on any subject or field - it was imperative for the Commissioner to have based his conclusion on some positive evidence, rather than drawing an inference - not conducting commercial coaching or training
Commercial coaching or training service - Appellant conduct of a test known as International English Language Testing System - holding of a test cannot by any stretch of imagination, be considered as imparting skill or knowledge or lessons on any subject or field - it was imperative for the Commissioner to have based his conclusion on some positive evidence, rather than drawing an inference - not conducting commercial coaching or training
Note: It is a system-generated summary and is for quick reference only.