Penalty u/s 271(1)(c) - undisclosed foreign income - revised ...
Section 271(1)(c) Penalty Not Applicable for Undisclosed Foreign Income After Accepted Revised Return Filed u/s 153A.
June 6, 2017
Case Laws Income Tax AT
Penalty u/s 271(1)(c) - undisclosed foreign income - revised return filed u/s 153A after search - the same income has been accepted which was returned by the assessee, therefore, the penalty u/s 271(1)(c) was not leviable. - AT
View Source