Penalty u/s 271(1)(c) - Capital gains not shown in the return – ...
No Penalty for Unreported Capital Gains Due to Human Error Amid Family Illness u/s 271(1)(c).
May 30, 2014
Case Laws Income Tax AT
Penalty u/s 271(1)(c) - Capital gains not shown in the return – Assessee disturbed due to illness of father – error committed could be described only as a human error, which we all are prone to make - no penalty - AT
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