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...
SVLDRS - Rejection of petitioner’s rectification application - The fact that the petitioner made a mistake in stating a higher amount concerning outstanding service tax demand, cannot result in an estoppel and thus impede the petitioner from seeking the requisite benefits under the Scheme and the provisions of the Act. The calculation presented by the petitioner on the principles articulated before us, is not disputed by the respondents/revenue - rectification application allowed - HC
SVLDRS - Rejection of petitioner’s rectification application - The fact that the petitioner made a mistake in stating a higher amount concerning outstanding service tax demand, cannot result in an estoppel and thus impede the petitioner from seeking the requisite benefits under the Scheme and the provisions of the Act. The calculation presented by the petitioner on the principles articulated before us, is not disputed by the respondents/revenue - rectification application allowed - HC
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TaxTMI 
TaxTMI 
of 4915 
