Penalty u/s 271(1)(c) - Since the entire addition u/s 68 has not ...
Section 271(1)(c) Penalty Removed: Section 68 Addition Not Proven, Based on Assumptions, Lacked Verification Evidence.
July 4, 2016
Case Laws Income Tax AT
Penalty u/s 271(1)(c) - Since the entire addition u/s 68 has not been conclusively proved and it is based on assumption and not by verification, penalty u/s 271(1)(c) deleted
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