Penalty u/s. 271(c) - Interest receipt as per TDS certificate - ...
Penalty Upheld for Non-Disclosure of Interest Receipts u/s 271(c); Inaccurate Income Reporting Confirmed.
March 27, 2019
Case Laws Income Tax AT
Penalty u/s. 271(c) - Interest receipt as per TDS certificate - not credited in the P & L a/c - failure to substantiate with any material that why the impugned receipt was not disclosed in its income - furnishing of inaccurate particulars - levy of penalty uphold
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