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Income Tax - Highlights / Catch Notes

Home Highlights October 2014 Year 2014 This

Levy of penalty u/s 271(1)(c) - tribunal has materially erred ...

Case Laws     Income Tax

October 27, 2014

Levy of penalty u/s 271(1)(c) - tribunal has materially erred in treating the assessment order as substantive assessment order without properly appreciating the order passed by the AO and it is to be held that the assessment order as such was a protective assessment order. - HC

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