TMI BlogPenalty under Section 17(5A) - assessee contested against that it cannot be levied for any year prior...Penalty under Section 17(5A) - assessee contested against that it cannot be levied for any year prior to 1998-99 as it was introduced with effect from 1.4.1998 - penalty confirmed. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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