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...
Treaty benefits - ‘gains from alienation of shares' - Undisputedly, the shares were acquired prior to 01.04.2017 - There cannot be any dispute with regard to assessee’s claim of exemption under Article 13(4) of India-Mauritius DTAA - AT
Treaty benefits - ‘gains from alienation of shares' - Undisputedly, the shares were acquired prior to 01.04.2017 - There cannot be any dispute with regard to assessee’s claim of exemption under Article 13(4) of India-Mauritius DTAA - AT
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