Penalty u/s 271(1)(b) of the Act – penalty will not ordinarily ...
Case Laws Income Tax
February 14, 2014
Penalty u/s 271(1)(b) of the Act – penalty will not ordinarily be imposed unless the party obliged either acted deliberately in defiance of law or was guilty of conduct contumacious or dishonest, or acted in conscious disregard of its obligation - AT
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