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Income Tax - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

Penalty u/s. 271(1)(c) - non-disclosure of capital gains at the ...

Case Laws     Income Tax

February 21, 2023

Penalty u/s. 271(1)(c) - non-disclosure of capital gains at the time of filing of return of income - it is a case where apparently a bonafide mistake was made by the assessee owing to lack of documents at the time of filing of return of income - No penalty - AT

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