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Income Tax - Highlights / Catch Notes

Home Highlights December 2020 Year 2020 This

Penalty u/s 271(1)(c) - As the penalty under section 271(1)(c) ...


Penalty u/s 271(1)(c) of Income Tax Act deleted due to lack of approval from Joint/Additional Commissioner.

December 8, 2020

Case Laws     Income Tax     AT

Penalty u/s 271(1)(c) - As the penalty under section 271(1)(c) of the Act leviable without taking the approval from the Joint/Additional Commissioner of Income Tax, under section 271(1)(c) of the Act was not justified, accordingly the same is deleted. - AT

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