Penalty u/s 271AAA - sum surrendered in statement recorded u/s ...
Case Laws Income Tax
August 5, 2019
Penalty u/s 271AAA - sum surrendered in statement recorded u/s 132(4) during the search - since assessee cannot be said to have not satisfied the condition of specifying the manner of deriving undisclosed income as per section 271AAA, he cannot escape the penalty
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