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 depreciation on the intangible assets/goodwill acquired in the scheme of amalgamation - AO directed to allow the claim of the assessee for the depreciation on the impugned goodwill. - AT
Disallowance of depreciation on the intangible assets/goodwill acquired in the scheme of amalgamation - AO directed to allow the claim of the assessee for the depreciation on the impugned goodwill. - AT
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