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...
Valuation of imported goods - Related party transaction - import of foreign base supplier namely Oman India Fertiliser Company, Oman (OMIFCO) - It is apparent that the appellant importer and the foreign base exporter cannot be the treated as related parties. - AT
Valuation of imported goods - Related party transaction - import of foreign base supplier namely Oman India Fertiliser Company, Oman (OMIFCO) - It is apparent that the appellant importer and the foreign base exporter cannot be the treated as related parties. - AT
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