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Income Tax - Highlights / Catch Notes

Home Highlights December 2013 Year 2013 This

Recovery of tax dues and penalties from successor - Scope of ...


Assessing Officer to Decide on Successor's Tax Penalty Liability u/s 271(1)(c) of Income Tax Act.

December 13, 2013

Case Laws     Income Tax     HC

Recovery of tax dues and penalties from successor - Scope of section 270(1) - AO will decide whether penalty amount under Section 271(1)(c) can be recovered from the petitioner, even when the liability was determined subsequent to the date of succession - HC

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