Penalty u/s 271(1)(c) - Concealment of income - Evasion of Tax - ...
Case Laws Income Tax
January 5, 2013
Penalty u/s 271(1)(c) - Concealment of income - Evasion of Tax - even after such disallowance, tax finally required to be paid, as per Section 115 JB of the Act, would remain the same. It cannot be stated that the assessee evaded tax. - HC
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