TMI BlogLevy of penalty u/s. 271(1)(c) - The primary onus on the Revenue being not discharged, while jewellery...Levy of penalty u/s. 271(1)(c) - The primary onus on the Revenue being not discharged, while jewellery to some extent accepted as being the assessee’s streedhan, no case for levy of penalty is, under the circumstances, made out. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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