Penalty u/s 271(1)(c) - non specification of charge - defective ...

Case Laws Income Tax

June 26, 2020

Penalty u/s 271(1)(c) - non specification of charge - defective notice - Merely because the assessee claimed the expenditure by virtue of a change of head of income and the claim was not acceptable to the Assessing Officer cannot per se attract penalty u/s 271(1)(c)

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Penalty u/s 271(1)(c) - non specification of charge - defective ...

Case Laws Income Tax

June 26, 2020

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