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Income Tax - Highlights / Catch Notes

Home Highlights August 2014 Year 2014 This

Penalty u/s 271(1)(a) – reasonable cause for late filing of ...


Section 271(1)(a) Penalty: Late Tax Filing Focuses on Reasonable Cause, Not Intent.

August 22, 2014

Case Laws     Income Tax     HC

Penalty u/s 271(1)(a) – reasonable cause for late filing of return – question of mens rea does not arise or require consideration when we examine the question of penalty u/s 271 (1)(a) of the Act - HC

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