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...
Supremacy of decision division bench of a non-jurisdictional High Court and a single judge bench of a non-jurisdictional High Court - judicial hierarchy - Applicability of the provisions of section 144C - division bench decision of Hon’ble non-jurisdictional High Court, is required to be followed even if it is contrary to a single bench judgment of another High Court - AT
Supremacy of decision division bench of a non-jurisdictional High Court and a single judge bench of a non-jurisdictional High Court - judicial hierarchy - Applicability of the provisions of section 144C - division bench decision of Hon’ble non-jurisdictional High Court, is required to be followed even if it is contrary to a single bench judgment of another High Court - AT
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TaxTMI 
TaxTMI 
of 4916 
