Penalty u/s. 271(1)(c) - assessee did not revise the statement ...
Case Laws Income Tax
August 21, 2013
Penalty u/s. 271(1)(c) - assessee did not revise the statement of brought forward (or carry forward) loss/es even after the receipt of the appellate order for A.Y. 1995-96 on 25.01.2002, accepting its claim for the set-off of loss to this extent - penalty confirmed - AT
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