Penalty u/s. 271(1)(c) - It is a misconception in the mind of ...
Case Laws Income Tax
October 10, 2015
Penalty u/s. 271(1)(c) - It is a misconception in the mind of assessee but he has not deliberately withheld something from the Assessing Officer. He has accounted these receipts in the next year and rather raised the dispute with regard to credit of the TDS - No penalty - AT
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