Penalty u/s 271AAA - the assessee could not be denied the ...
Immunity Granted: Section 271AAA(2) Protects Assessee from Penalty Despite Delayed Tax Payments.
December 20, 2012
Case Laws Income Tax AT
Penalty u/s 271AAA - the assessee could not be denied the immunity u/s 271AAA(2) only because entire tax, along with interest, was not paid before filing of income tax return or, for that purpose, before concluding the assessment proceedings - AT
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