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Income Tax - Highlights / Catch Notes

Home Highlights May 2017 Year 2017 This

Penalty u/s 271(1)(c) - Assessing Officer was quite unsure as to ...

Income Tax

May 3, 2017

Penalty u/s 271(1)(c) - Assessing Officer was quite unsure as to which of the two sections namely, section 271(1)(c) or section 271AAA was he intending to proceed. Such an approach is also reflective of non application of mind by the Assessing Officer - No penalty - AT

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