Penalty u/s 271 (1)(c) - when the computation was made u/s...
Section 271(1)(c) Penalty Deemed Irrelevant for Tax Calculations u/s 115JB, No Concealment Affecting Tax Evasion.
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
https://www.taxtmi.com/hi...
✓ Copied successfully !
Print
Print Options
ExpandCollapse
Income TaxSeptember 20, 2018Case LawsAT
Penalty u/s 271 (1)(c) - when the computation was made u/s 115JB, the aforesaid concealment had no role to play and was totally irrelevant. Therefore, the concealment did not lead to tax evasion at all.