Penalty u/ s 271(1)(c) - Disallowance on account of personnel ...
May 4, 2021
Case Laws Income Tax AT
Penalty u/ s 271(1)(c) - Disallowance on account of personnel expenses, operative expenses and finance expenses - it a “mere disallowance” of an expense does not warrant a penalty for filing inaccurate particulars of income u/s 271(1)(c). - AT
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