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...
Levy of penalty - fraudulent availment of CENVAT Credit - It was contended that, Penalty under Rule 26(2) provision can be imposed only on a natural person. - The appellant is a partnership firm and per se is not a natural person, arguments rejected - Penalty confirmed
Levy of penalty - fraudulent availment of CENVAT Credit - It was contended that, Penalty under Rule 26(2) provision can be imposed only on a natural person. - The appellant is a partnership firm and per se is not a natural person, arguments rejected - Penalty confirmed
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
