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2000 (10) TMI 19 - HC - Income Tax
Extract:
.......ent. In the conclusion, all the questions posed, which are interrelated to the main question of imposition of penalty under section 271(1)(c) of the Act, are answered in favour of the assessee and against the Revenue. The reference is accordingly answered and be informed to the Tribunal. In the circumstances, the parties shall bear their own costs.