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    Income Tax

    Penalty u/s.271AAA - Once the income is surrendered during the...

    Income Declared in Search u/s 132(4) Suggests Disclosure; No Penalty u/s 271AAA Needed.

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    Income TaxNovember 22, 2016Case LawsAT

    Penalty u/s.271AAA - Once the income is surrendered during the course of search under section 132(4) it can be safely assumed that during discussion the assessee must have disclosed the manner - No penalty - AT

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