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...
Maintainability of Advance Ruling Application - Place of supply of services - “Commission” received by the Applicant in the convertible foreign exchange for rendering services as an “Intermediary” from overseas clients - cross-border sales/purchase of goods - intra-state supply - Application rejected as beyond the jurisdiction of this authority.
Maintainability of Advance Ruling Application - Place of supply of services - “Commission” received by the Applicant in the convertible foreign exchange for rendering services as an “Intermediary” from overseas clients - cross-border sales/purchase of goods - intra-state supply - Application rejected as beyond the jurisdiction of this authority.
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