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...
Disallowance of weighted deduction u/s 35(2AB)(1)- expenditure incurred on clinical trials - The repairs, rent, etc., the expenditure incurred relating to R&D premises cannot form part of cost of land or building. - AT
Disallowance of weighted deduction u/s 35(2AB)(1)- expenditure incurred on clinical trials - The repairs, rent, etc., the expenditure incurred relating to R&D premises cannot form part of cost of land or building. - AT
Note: It is a system-generated summary and is for quick reference only.