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Income Tax - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

Penalty u/s 271(1)(c) imposed on the legal heir - any sum ...

Income Tax

June 22, 2016

Penalty u/s 271(1)(c) imposed on the legal heir - any sum referred in section 159(1) does not include the penalty proceedings on the legal representative under section 159(2) of the Act. Therefore, penalty imposed on the legal heir is not justified. - AT

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