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Income Tax - Highlights / Catch Notes

Home Highlights January 2014 Year 2014 This

Penalty u/s 272A(2)(k) of the Act – penalty U/s 272-A(2)(k) ...


Penalty u/s 272A(2)(k) deemed inappropriate for minor breach of Rule 31-A of Income Tax Rules.

January 9, 2014

Case Laws     Income Tax     AT

Penalty u/s 272A(2)(k) of the Act – penalty U/s 272-A(2)(k) could not have been levied on the assessee for the venial breach of the Rule 31-A of the Income Tax Rule - AT

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