Penalty u/s 271(1)(c) - Deduction u/s 80IA - Dubious and ...
Case Laws Income Tax
August 9, 2013
Penalty u/s 271(1)(c) - Deduction u/s 80IA - Dubious and fanciful claims under the garb of interpretation, are a mere pretence and not bonafide - assessees had not carried out the work but had sub-contracted the same to a third party/parties - Levy of penalty confirmed. - HC
View Source