Penalty u/s 271AAB - difference in stock of goods as per books ...
Case Laws Income Tax
March 5, 2020
Penalty u/s 271AAB - difference in stock of goods as per books and as found at the time of search is on account of valuation of such stock at the market value instead of cost and the same cannot be a basis to hold that it represent undisclosed income so defined in explanation to section 271AAB - AT
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