Levy of penalty u/s. 271(1)(c) - The primary onus on the Revenue ...
Case Laws Income Tax
November 8, 2018
Levy of penalty u/s. 271(1)(c) - The primary onus on the Revenue being not discharged, while jewellery to some extent accepted as being the assessee’s streedhan, no case for levy of penalty is, under the circumstances, made out.
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