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...
Period of stay in India - ascertaining the tax residency status under Section 6(1)(a) - the issue whether the petitioner’s presence in India was with his consent or against his Will is a question of fact which will have to be decided by the assessing officer.
Period of stay in India - ascertaining the tax residency status under Section 6(1)(a) - the issue whether the petitioner’s presence in India was with his consent or against his Will is a question of fact which will have to be decided by the assessing officer.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
