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Income Tax - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

AO has to satisfy at the time of initiation of penalty ...

Case Laws     Income Tax

January 6, 2017

AO has to satisfy at the time of initiation of penalty proceeding and issuing notice U/s 274 of the Act that whether penalty is for concealed particulars of income or furnishing of inaccurate particulars of income. - AT

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