Authority's Jurisdiction to Reduce Penalty u/s 78 Upheld; Revenue's Argument Deemed Illegal.

Penalty u/s 78 - the contention of the Revenue that the authority has no jurisdiction to reduce the penalty to 25% is ex facie illegal and contrary to the statutory provision. - HC .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X