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...
Time limitation - rejection of application filed under Section 11 for reference to arbitration - Doctrine of “KompetenzKompetenz” - the issue of limitation being a jurisdictional issue, the same has to be decided by the tribunal u/s 16 - Order passed by the HC set aside.
Time limitation - rejection of application filed under Section 11 for reference to arbitration - Doctrine of “KompetenzKompetenz” - the issue of limitation being a jurisdictional issue, the same has to be decided by the tribunal u/s 16 - Order passed by the HC set aside.
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