Penalty u/s 271(1)(c) - use of the term "unless" - disclosures ...

High Court Clarifies Interpretation of "Unless" in Section 271(1)(c) of Income Tax Act for Taxpayer Disclosures in Returns.

February 16, 2017

Case Laws Income Tax HC

Penalty u/s 271(1)(c) - use of the term "unless" - disclosures made by the offering incomes in the returns u/s 153A - the aforesaid expression “to be furnished” has to be interpreted as “required to be furnished”. Only in that case the Section will make a meaning otherwise the Section does not make any meaning - HC

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Penalty u/s 271(1)(c) - use of the term "unless" - disclosures ...

High Court Clarifies Interpretation of "Unless" in Section 271(1)(c) of Income Tax Act for Taxpayer Disclosures in Returns.

February 16, 2017

Case Laws Income Tax HC

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