Penalty u/s 271(1)(c) - difference between the income declared ...

Case Laws Income Tax

November 21, 2023

Penalty u/s 271(1)(c) - difference between the income declared in the return by the assessee under the provisions of section 115JB of the Act and income assessed by the Ld. AO - No penalty can be levied on the addition/disallowance made on the basis of retrospective amendment under the law.- AT

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Penalty u/s 271(1)(c) - difference between the income declared ...

Case Laws Income Tax

November 21, 2023

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