TMI Blog2017 (11) TMI 2054X X X X Extracts X X X X X X X X Extracts X X X X ..... HIGH COURT - HC X X X X Extracts X X X X X X X X Extracts X X X X ..... circumstances of the case? (ii) Was the Tribunal correct in holding that penalty could not have been levied under Section 271(1)(b) of the Income Tax Act in the circumstances of the case? 3. The f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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