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...
Management, Maintenance and Repair Services - activity of maintenance of documents and keeping documents as secured (safe custody) - the appellant while maintaining and restoring those documents was charging its clients viz. banks/Financial Institutes for the same, for keeping those documents in its safe custody/security also appellant was receiving consideration - while doing this activity for their clients, the appellants were actually rendering the service of ‘Maintenance, Management or Repair Service’. - AT
Management, Maintenance and Repair Services - activity of maintenance of documents and keeping documents as secured (safe custody) - the appellant while maintaining and restoring those documents was charging its clients viz. banks/Financial Institutes for the same, for keeping those documents in its safe custody/security also appellant was receiving consideration - while doing this activity for their clients, the appellants were actually rendering the service of ‘Maintenance, Management or Repair Service’. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
