Tax Reforms Committee: Final Report, Part 1

accepted additional administration allowed amount appeals application assessing officer Assistant Audit basis Board cent Central Excise changes claim collection Collector Commissioner Committee concerned considerable considered contained corporate cost Court customs deduction Department depreciation direct taxes Directorate duty effect evasion evidence exemption existing fabrics facie adjustments final further given Government identified important Income Tax Income-tax Act increased India industry inputs interest issued lakh levied limit loss matter months necessary objections paid period person possible present problems procedures processed production profits prosecution provisions reasons received recommend record recovery reduced regard relating Report respect result revenue rules scheme scrutiny selection Shri sources stage suggest taken tax administration Tax Department taxation taxpayer textile Tribunals yarn