Penalty levied u/s. 271(1)(c) - as per rule of evidence there is ...
Income Tax Penalty u/s 271(1)(c) Overturned Due to Insufficient Evidence to Prove Necessary Facts.
October 20, 2016
Case Laws Income Tax AT
Penalty levied u/s. 271(1)(c) - as per rule of evidence there is distinction between set of facts not proved and facts disproved and facts proved - No penalty - AT
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