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2019 (4) TMI 1176 - HIMACHAL PRADESH HIGH COURTPenalty u/s 271(1)(c) - deduction u/s 80IC - quantum decided in favour of assessee - HELD THAT:- It is an undisputed fact that the matter re: very quantum of tax liability stands decided in favour of the respondent- assessee by the Hon’ble Supreme Court in Pr. Commissioner of Income Tax, Shimla versus M/s Aarham Softronics [2019 (2) TMI 1285 - SUPREME COURT] and other connected matters. As a necessary corollary, the deletion of penalty by the ITAT would be fully justified and would leave no scope to raise any substantial question of law in this appeal.
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