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...
Benefit of Section 54EC - Amount invested in bonds issued by NHAI - Period of limitation for investment - the investment made by the Appellant in bonds issued by NHAI on 06.03.2013 falls with the period of six calendar months and thus, meets the requirement of Section 54EC of the Act. - the Appellant is entitled to benefit of section 54EC of the Act in respect of amount invested in bonds issued by NHAI. - AT
Benefit of Section 54EC - Amount invested in bonds issued by NHAI - Period of limitation for investment - the investment made by the Appellant in bonds issued by NHAI on 06.03.2013 falls with the period of six calendar months and thus, meets the requirement of Section 54EC of the Act. - the Appellant is entitled to benefit of section 54EC of the Act in respect of amount invested in bonds issued by NHAI. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
