Penalty u/s. 271AAA - disclosure as undisclosed income - When ...
Court Rules Penalty u/s 271AAA Not Imposable Without Meeting Base Conditions for Undisclosed Income.
July 28, 2017
Case Laws Income Tax HC
Penalty u/s. 271AAA - disclosure as undisclosed income - When the base requirement itself fails, the question of denying the benefit of no penalty would not arise. - HC
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