Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Admissibility of appeals - grant of ITC - merely because certain documents may have been brought on record may not itself be sufficient to grant ITC - once claim had been rejected by the AO, the appellate authority was obliged to record a positive finding after due appraisal of the evidence on record or calling remand report - failure leads to order erroneous and are premature - remanded
Admissibility of appeals - grant of ITC - merely because certain documents may have been brought on record may not itself be sufficient to grant ITC - once claim had been rejected by the AO, the appellate authority was obliged to record a positive finding after due appraisal of the evidence on record or calling remand report - failure leads to order erroneous and are premature - remanded
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TaxTMI 
TaxTMI 
of 4918 
