AC/DC Jurisdiction u/s 83A: Limited to Penalty Cases Over Rs. 5,00,000, Not Tax Assessments.

Power of AC / DC to adjudicate the case u/s 83A where the amount involved is more than ₹ 5,00,000/- - Section 83A is applicable only when penalty is to be adjudged. It is not applicable to amount of tax. - AT .....

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