Levying penalty u/s 271(l)(c) - claiming concessional rate of ...
Case Laws Income Tax
October 25, 2018
Levying penalty u/s 271(l)(c) - claiming concessional rate of income-tax on short term capital gains on shares within provisions of Section 111A as against chargeability of business income at normal rates of income-tax - Assessee has made bald statement - Penalty confirmed.
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