Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Revision u/s 263 - accrual of income - Decree recognized interest on the decretal amount - AO has made specific inquiry and there was material on record before framing assessment order. - CIT was not justified in holding that the Assessing Officer has not made specific enquiries with regard to interest income. - AT
Revision u/s 263 - accrual of income - Decree recognized interest on the decretal amount - AO has made specific inquiry and there was material on record before framing assessment order. - CIT was not justified in holding that the Assessing Officer has not made specific enquiries with regard to interest income. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4921 
