TMI BlogPenalty u/s 271AAB - discrepancy in stock - condition of Explanation(c) below section 271AAB(3)...Penalty u/s 271AAB - discrepancy in stock - condition of Explanation(c) below section 271AAB(3) fulfilled - shortage of stock not accounted for by the assessee has been rightly qualify as “undisclosed income” as per the definition u/s 271AAB - penalty upheld ..... X X X X Extracts X X X X X X X X Extracts X X X X
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