Penalty under section 271(1)(c) - There is no concrete positive ...
Taxpayer Escapes Penalty u/s 271(1)(c) Due to Lack of Concrete Evidence; Unregistered Deed Insufficient.
December 9, 2016
Case Laws Income Tax AT
Penalty under section 271(1)(c) - There is no concrete positive evidence against the assessee exhibiting unexplained investment, except unregistered sale deed, which does not confer any title - AT
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