TMI BlogBenefit of immunity from penalty u/s 271(1)(c) - assessee had made a statement during the search,...Benefit of immunity from penalty u/s 271(1)(c) - assessee had made a statement during the search, explained the manner in which the surrendered amount was derived, and paid tax as well as the interest on the surrendered amount. - penalty waived - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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