Electronic evidence and search statements in tax assessments require authenticity review and corroboration, while procedural manuals lack statutory fo...
Tariff rate quota authorisations govern preferential imports of specified New Zealand goods through export certification and electronic customs debiti...
Electronic Continuity Bond Registration replaces manual container permissions, with quarterly reporting and re-export monitoring for duty-free contain...
Penalty u/s 271D - violation of section 269SS - assessee had taken the cash loans from the close relatives i.e. sons-in-law whose spouses are partners and amounts taken as capital contribution but due to inadvertent mistake of the accountant the same was recorded as loans - all of them are assessed to income tax and submitted the confirmations - these aspect neither examined by the JCIT nor by CIT(A) by making cross verification - No penalty
Penalty u/s 271D - violation of section 269SS - assessee had taken the cash loans from the close relatives i.e. sons-in-law whose spouses are partners and amounts taken as capital contribution but due to inadvertent mistake of the accountant the same was recorded as loans - all of them are assessed to income tax and submitted the confirmations - these aspect neither examined by the JCIT nor by CIT(A) by making cross verification - No penalty
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TaxTMI 
TaxTMI 
of 4921 
