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...
Allowability of the deduction u/s 80-IAB with regard to car parking rental - nexus with the business carried on by the assessee - The provision of car parking services is essential part of carrying out the business of development, operation and maintenance of SEZ - the income from car parking rental would squarely qualify for deduction u/s 80IAB - AT
Allowability of the deduction u/s 80-IAB with regard to car parking rental - nexus with the business carried on by the assessee - The provision of car parking services is essential part of carrying out the business of development, operation and maintenance of SEZ - the income from car parking rental would squarely qualify for deduction u/s 80IAB - AT
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