Penalty u/s 271(1)(c) - If the assessee has made a complete ...
Section 271(1)(c) Penalty Not Applicable for Full Disclosure in Tax Returns; No Income Concealment Found.
August 9, 2014
Case Laws Income Tax AT
Penalty u/s 271(1)(c) - If the assessee has made a complete disclosure in the income tax return and offered the surrendered amount for the purposes of tax, there is no concealment or non-disclosure of particulars of income - AT
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