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Income Tax - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

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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