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Income Tax - Highlights / Catch Notes

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Penalty u/s 271(1)(c) - income accrued in India - in appeal in ...


Delhi High Court Rules on Section 271(1)(c) Penalty: Recognizes Substantial Question of Law, Making Penalty Debatable.

May 30, 2019

Case Laws     Income Tax     AT

Penalty u/s 271(1)(c) - income accrued in India - in appeal in quantum proceedings has admitted by Honourable Delhi High court in the case of the assessee as substantial question of law - the issue becomes debatable - penalty cannot be levied

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