Since the AO made the disallowance only on the ground that Form ...

Claim Disallowed for Late Form 15G/15H Submission; Penalty Proceedings u/s 272A(2)(f) Recommended Instead of Section 40(a)(ia.

April 5, 2017

Case Laws Income Tax AT

Since the AO made the disallowance only on the ground that Form 15G/15H were not submitted to the ld. Commissioner in time, only penalty proceedings can be initiated under section 272A(2)(f) and no disallowance can be made under section 40(a)(ia) - AT

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Since the AO made the disallowance only on the ground that Form ...

Claim Disallowed for Late Form 15G/15H Submission; Penalty Proceedings u/s 272A(2)(f) Recommended Instead of Section 40(a)(ia.

April 5, 2017

Case Laws Income Tax AT

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