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...
Refund of unutilised Input Tax Credit - rejection on the ground that the petitioner is a SEZ unit and they are not entitled to file any refund application, but only the supplier of service - Order of rejection set aside and the refund application allowed. - HC
Refund of unutilised Input Tax Credit - rejection on the ground that the petitioner is a SEZ unit and they are not entitled to file any refund application, but only the supplier of service - Order of rejection set aside and the refund application allowed. - HC
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