Penalty u/s. 271(1)(c) - Difference of opinion between the AO and the assessee about head of income...

Penalty u/s. 271(1)(c) - Difference of opinion between the AO and the assessee about head of income under which ‘Particular Item’ is to be ‘assessed’ was and would remain a bone of contention between the AO and the assessee. - No penalty. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X