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...
Refund of Input Tax Credit availed on inputs / input services - Export of services - zero rated supply - intermediary services or not - It cannot be accepted that the Revenue can ignore the orders passed by the appellate authority mainly on the ground that it proposes to file an appeal - petition allowed. - Refund allowed with interest - HC
Refund of Input Tax Credit availed on inputs / input services - Export of services - zero rated supply - intermediary services or not - It cannot be accepted that the Revenue can ignore the orders passed by the appellate authority mainly on the ground that it proposes to file an appeal - petition allowed. - Refund allowed with interest - HC
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