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...
Revision u/s 263 - Income taxable in India - evidence of residence - TRC produced by a resident of a contracting state - benefits under India- Mauritius DTAA - the Revenue’s attempt to question and to behind the TRC is wholly contrary to the Government of India’s consistent policy and repeated assurances to Foreign Investors. - AT
Revision u/s 263 - Income taxable in India - evidence of residence - TRC produced by a resident of a contracting state - benefits under India- Mauritius DTAA - the Revenue’s attempt to question and to behind the TRC is wholly contrary to the Government of India’s consistent policy and repeated assurances to Foreign Investors. - AT
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