Penalty u/s. 271(1)(c) - when there is a technical or venial ...
Case Laws Income Tax
February 21, 2019
Penalty u/s. 271(1)(c) - when there is a technical or venial breach of the provisions of the Act, or where the breach flows from a bonafide belief that the offender is not liable to act in the manner prescribed by the statute - No penalty.
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