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...
Classification of roasted areca nut / betel nut (whole/cut/split) - Roasted betel/areca nut having been specifically classified under CTH 2008 19 20, the attempt to classify under CTH 08 02 80 would fall foul of the settled rule of construction that specific entry would prevail over general entry. - The finding of the Advance Rulings Authority stands affirmed - HC
Classification of roasted areca nut / betel nut (whole/cut/split) - Roasted betel/areca nut having been specifically classified under CTH 2008 19 20, the attempt to classify under CTH 08 02 80 would fall foul of the settled rule of construction that specific entry would prevail over general entry. - The finding of the Advance Rulings Authority stands affirmed - HC
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TaxTMI 
TaxTMI 
of 4915 
