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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