Penalty u/s 271(1)(c) – Legal expenses disallowed – where there ...
Penalty u/s 271(1)(c) Not Imposed Without Proof of Inaccurate or False Tax Return Details.
August 4, 2014
Case Laws Income Tax AT
Penalty u/s 271(1)(c) – Legal expenses disallowed – where there is no finding that the particulars furnished by the assessee in its return are in-accurate or erroneous or false, there is no question of imposing penalty - AT
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