Penalty u/s 271(1)(c) - assessment u/s 153A - addition was made ...

Case Laws Income Tax

August 1, 2019

Penalty u/s 271(1)(c) - assessment u/s 153A - addition was made on the basis of admission of additional income in the statement u/s 132(4) - admission is not akin to disclosure of money, bullion, jewellery or diary and income disclosed representing this statement is not to be considered as concealed income - no penalty

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Penalty u/s 271(1)(c) - assessment u/s 153A - addition was made ...

Case Laws Income Tax

August 1, 2019

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