Penalty u/s 271(1)(c) - the failure of the assessee to make ...
Section 271(1)(c) Penalty Not Mala Fide for Disallowance Failure u/s 43B When Return Shows Loss.
July 4, 2013
Case Laws Income Tax AT
Penalty u/s 271(1)(c) - the failure of the assessee to make disallowance u/s 43B in the return of income cannot be held to be mala fide because the assessee has filed the return of loss - AT
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