Penalty u/s 271(1)(c) - According to the assessee she was not ...
Case Laws Income Tax
May 2, 2017
Penalty u/s 271(1)(c) - According to the assessee she was not having income exhibiting taxable limit in the past, but she has made small savings. When she filed the return for this year, she computed it as an opening capital balance - the explanation of assessee does not appear to be false - No penalty - AT
View Source