Assessee Not Liable for Penalties u/s 271(1)(c) for Income Misreporting, Issue Relates to Section 43B Disallowance.

Penalty u/s 271(1)(c) - The assessee cannot be accused of concealing his income or furnishing of inaccurate particulars of income as the disallowance has been made u/s 43B - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X