Penalty u/s 271(1)(c) on surrendered income - assessee would be ...
Case Laws Income Tax
September 23, 2013
Penalty u/s 271(1)(c) on surrendered income - assessee would be liable for action under section 271(1)(c) in respect of such items only which are discovered by the AO on the scrutiny of return of income or after carrying out investigation and discovering some more items of income not found declared or mentioned in the return of income - AT
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