TMI BlogPenalty u/s 11AC - Whether the appellant was entitled to the benefit of payment of only 25% of the...Penalty u/s 11AC - Whether the appellant was entitled to the benefit of payment of only 25% of the penalty? - The first Proviso not having been complied with, the appellant is not entitled to the benefit of the second Proviso - since demand was not deposited within 30 days, no relief from penalty - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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