Penalty u/s 271(1)(c) - addition of deemed dividend u/s 2(22)(e) ...
Penalty u/s 271(1)(c) Not Applicable for Deemed Dividend Addition u/s 2(22)(e) of Income Tax Act.
April 20, 2017
Case Laws Income Tax AT
Penalty u/s 271(1)(c) - addition of deemed dividend u/s 2(22)(e) - addition on account of deemed provisions cannot be construed as furnishing inaccurate particulars of income or concealment of income - AT
View Source