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Income Tax - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Penalty u/s 271(1)(c) - CIT upheld penalty - the onus of ...


Income Tax Act Section 271(1)(c): Penalty Upheld by CIT; Burden of Proof Shifts in Proceedings.

November 5, 2013

Case Laws     Income Tax     AT

Penalty u/s 271(1)(c) - CIT upheld penalty - the onus of proving and disproving keeps on shifting as the proceedings are advanced. - AT

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