Penalty u/s. 271(1)(c) - as assessee did not prefer an appeal ...
Case Laws Income Tax
May 2, 2016
Penalty u/s. 271(1)(c) - as assessee did not prefer an appeal due to smallness of the tax involved that does not mean that there is concealment of income, more so, by way of furnishing of inaccurate particulars so as to attract penalty u/s. 271(1)(c) of the Act - AT
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