The difference in the amount of tax paid with the return and the ...
Penalty Imposed u/s 45(6) When Tax Discrepancy Exceeds 25% Between Paid and Actual Tax Payable.
April 7, 2017
Case Laws VAT and Sales Tax HC
The difference in the amount of tax paid with the return and the tax payable would be more than 25% - penalty u/s 45(6) is rightly imposed on the difference of tax paid and tax payable. - HC
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