Penalty u/s 271(1)(c) – Claim of exemption u/s 10B - it would not be open to the assessee to claim that...

Penalty u/s 271(1)(c) – Claim of exemption u/s 10B - it would not be open to the assessee to claim that transactions, which are not exports in a strict sense of the term and in which the assessee does not receive foreign exchange remittance, be treated as such - penalty was justified - HC .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X