Levy of Penalty u/s 271G - When the penalty provision is very ...
Penalty u/s 271G of Income Tax Act Requires Caution, Applied Only When Clearly Justified Circumstances Exist.
October 9, 2012
Case Laws Income Tax AT
Levy of Penalty u/s 271G - When the penalty provision is very severe, it should be applied with great caution and only if circumstances sufficiently justify invoking the penal provision. - AT
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