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...
Seeking amendment in the shipping bill - whether the documents based on which the amendment is sought for by the appellants were present at the time of exportation of the subject goods or arranged subsequently by them for obtaining the benefit of Drawback - the lower authority should properly examine the documentary evidence submitted by the appellants for proper appreciation of the fact regarding amendment of the shipping bill. - AT
Seeking amendment in the shipping bill - whether the documents based on which the amendment is sought for by the appellants were present at the time of exportation of the subject goods or arranged subsequently by them for obtaining the benefit of Drawback - the lower authority should properly examine the documentary evidence submitted by the appellants for proper appreciation of the fact regarding amendment of the shipping bill. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
