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...
Deemed dividend u/s 2(22)(e) - Protective assessment - the addition in the hands of the appellants on protective basis by the A O clearly amounts to a double addition and therefore, is unfair and unreasonable, which deserves to be deleted.
Deemed dividend u/s 2(22)(e) - Protective assessment - the addition in the hands of the appellants on protective basis by the A O clearly amounts to a double addition and therefore, is unfair and unreasonable, which deserves to be deleted.
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