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Income Tax - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Penalty u/s 271 (1)(c) - when the computation was made u/s ...

Case Laws     Income Tax

September 20, 2018

Penalty u/s 271 (1)(c) - when the computation was made u/s 115JB, the aforesaid concealment had no role to play and was totally irrelevant. Therefore, the concealment did not lead to tax evasion at all.

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