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Income Tax - Highlights / Catch Notes

Home Highlights September 2014 Year 2014 This

Penalty u/s 271(1)(c) – Whatever may have been the justification ...

Income Tax

September 26, 2014

Penalty u/s 271(1)(c) – Whatever may have been the justification in adding the figures so arrived at, to the income of the appellant, there was no justification to initiate the proceedings u/s 271(1)(c) of the Act - the Tribunal proceeded on hyper- technicalities - HC

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