Benefit of Amnesty scheme in respect of penalty only - HC ...

Income Tax

July 22, 2017

Benefit of Amnesty scheme in respect of penalty only - HC rejects the following contention of the department that, inasmuch as there is a reference to a payment of tax and interest payable on the total income finally determined, along with 25% of the minimum penalty leviable, the Scheme must be intended to cover only such penalties as have been imposed on an assessee along with the assessment order.

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Benefit of Amnesty scheme in respect of penalty only - HC ...

Income Tax

July 22, 2017

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