Penalty u/s 271(1)(c) - ince Clause (2) did not prescribe the ...
Case Laws Income Tax
September 12, 2012
Penalty u/s 271(1)(c) - ince Clause (2) did not prescribe the time limit within which the assessee should pay tax on income disclosed in the statement under Section 132(4) no default proved - immunity from penalty granted - SC
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