Penalty u/s 271(1)(c) - Merely because exemption on merit was ...

Income Tax Act Section 271(1)(c): No Penalty Imposed Due to Exemption Refusal; Evidence Rejected by Commissioner of Appeals.

September 30, 2023

Case Laws Income Tax AT

Penalty u/s 271(1)(c) - Merely because exemption on merit was not granted by the Authority, which will not attract penalty provisions. The assessee in the penalty appeal has produced all the relevant documents by way of additional documents, but the same were not accepted by the Ld. CIT(A) - No penalty - AT

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Penalty u/s 271(1)(c) - Merely because exemption on merit was ...

Income Tax Act Section 271(1)(c): No Penalty Imposed Due to Exemption Refusal; Evidence Rejected by Commissioner of Appeals.

September 30, 2023

Case Laws Income Tax AT

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