Penalty u/s 271(1)(c) - since the search took place on ...

Search on Sept 4, 2008, falls u/s 271AAA for penalties, not Section 271(1)(c), due to date criteria.

May 27, 2015

Case Laws Income Tax AT

Penalty u/s 271(1)(c) - since the search took place on 04.09.2008 i.e. after first day of June 2007, therefore, penalty if any was leviable that was to be levied u/s 271AAA of the Act but not u/s 271(1)(c) of the Act. - AT

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Penalty u/s 271(1)(c) - since the search took place on ...

Search on Sept 4, 2008, falls u/s 271AAA for penalties, not Section 271(1)(c), due to date criteria.

May 27, 2015

Case Laws Income Tax AT

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