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...
Valuation of imported goods - enhancement of value on the basis of contemporaneous goods - the assessed value of bill of entry of similar goods cannot be the basis of enhancement of declared value by the appellant - AT
Valuation of imported goods - enhancement of value on the basis of contemporaneous goods - the assessed value of bill of entry of similar goods cannot be the basis of enhancement of declared value by the appellant - AT
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