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...
TP adjustment - determining the Arm’s Length Price - if the ITAT has given detailed reasons for not remanding the issue to the TPO and the view taken is a plausible one then order of ITAT does not give rise to any substantial question of law
TP adjustment - determining the Arm’s Length Price - if the ITAT has given detailed reasons for not remanding the issue to the TPO and the view taken is a plausible one then order of ITAT does not give rise to any substantial question of law
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
