When assessment was made on income computed u/s115JB and tax had ...
No Penalty u/s 271(1)(c) When Tax Paid u/s 115JB; Normal Assessment Additions Not Applicable.
August 8, 2014
Case Laws Income Tax AT
When assessment was made on income computed u/s115JB and tax had been paid on income so computed, penalty u/s 271(1)(c) would not be imposed with reference to addition that would have been made while making assessment under normal procedure - AT
View Source