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...
Presumption of innocence - Smuggling - foreign currency - Baggage Rules - offences punishable under Sections 120-B of Indian Penal Code read with Section 135 (1) (a) read with section 135 (1) (ii) and 135 (1) (b) of the Customs Act 1962 - There is an acquittal and therefore, there is double presumption in favour of the accused.
Presumption of innocence - Smuggling - foreign currency - Baggage Rules - offences punishable under Sections 120-B of Indian Penal Code read with Section 135 (1) (a) read with section 135 (1) (ii) and 135 (1) (b) of the Customs Act 1962 - There is an acquittal and therefore, there is double presumption in favour of the accused.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
