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 service - development of a market at Biocholim and Ponda for the Goa State Urban Development Agency - works contract service or not - The CESTAT noted the absence of any finding by the Commissioner that the construction was primarily for commerce or industry, leading to the conclusion that the demand under section 65(105)(zzzza) of the Finance Act cannot be sustained.
Classification of service - development of a market at Biocholim and Ponda for the Goa State Urban Development Agency - works contract service or not - The CESTAT noted the absence of any finding by the Commissioner that the construction was primarily for commerce or industry, leading to the conclusion that the demand under section 65(105)(zzzza) of the Finance Act cannot be sustained.
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