Penalty u/s 271(1)(c) - on account of survey, if the assessee ...
Case Laws Income Tax
January 5, 2018
Penalty u/s 271(1)(c) - on account of survey, if the assessee has offered additional income, it cannot be a ground to impose penalty under section 271(1)(c) unless Assessing Officer is able to strictly proved that the income offered by the assessee is either concealed or filed in accurate particulars of income - AT
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