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Income Tax - Highlights / Catch Notes

Home Highlights December 2014 Year 2014 This

Where the return of income filed u/s 153A of the Act is accepted ...

Case Laws     Income Tax

December 15, 2014

Where the return of income filed u/s 153A of the Act is accepted by the Assessing Officer, there will be no concealment of income and, consequently, penalty u/s 271 (1)(c) cannot be imposed - AT

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