High Court Confirms 2% Commission Penalty for Accommodation Entries u/s 158 BFA, Differing from Section 271(1)(c) Penalties.

Penalty - Addition @ 2% as commission – Accommodation entries – penalty envisaged under sub-section (2) of Section 158 BFA, is entirely on different background as compared to one that can be imposed under Section 271(1)(c) - penalty confirmed - HC .....

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