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...
Treatment of building as plant - when it is found as a fact that the building has been so planned and constructed as to serve the assessee’s special technical requirement, it would qualify to be treated as a plant - AT
Treatment of building as plant - when it is found as a fact that the building has been so planned and constructed as to serve the assessee’s special technical requirement, it would qualify to be treated as a plant - AT
Note: It is a system-generated summary and is for quick reference only.