Penalty U/s 271(1)(c) - legal fiction created U/s 40(a)(ia) cannot be extended for levy of penalty U/s...

Penalty U/s 271(1)(c) - legal fiction created U/s 40(a)(ia) cannot be extended for levy of penalty U/s 271(1)(c) of the Act as the deeming provision inserted for specific purposes - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X