Penalty u/s 271(1)(c) - Assessee preferred a claim which was not ...
Case Laws Income Tax
August 28, 2023
Penalty u/s 271(1)(c) - Assessee preferred a claim which was not acceptable to the Revenue - threat of penalty cannot become a gag and/or haunt an assessee for making a claim which may be erroneous or wrong, when it is made during the course of the assessment proceedings - AT
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