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...
Classification of goods - Bicycle Chain Cover, Bell, Cycle Stand, Handle Grip Cover and Cycle Seat Cover, accessories - Since the Tribunal has yet not expressed its opinion on the common parlance test invoked by the assessee and since that finding does involve appreciation of facts, it is desirable that the present matter be re-considered by the Tribunal considering the observations made above, before this Court may examine the issue itself - HC
Classification of goods - Bicycle Chain Cover, Bell, Cycle Stand, Handle Grip Cover and Cycle Seat Cover, accessories - Since the Tribunal has yet not expressed its opinion on the common parlance test invoked by the assessee and since that finding does involve appreciation of facts, it is desirable that the present matter be re-considered by the Tribunal considering the observations made above, before this Court may examine the issue itself - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
