Court Rules Penalty u/s 271AAA Not Imposable Without Meeting Base Conditions for Undisclosed Income.

Penalty u/s. 271AAA - disclosure as undisclosed income - When the base requirement itself fails, the question of denying the benefit of no penalty would not arise. - HC .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X