Ask your queries or reply to others' queries => Discussion => Topic started by: rajul5234 on August 31, 2016, 07:13:29 AM
Title: Penalty s. 271(1)(c)
Post by: rajul5234 on August 31, 2016, 07:13:29 AM
GUJARAT HIGH COURT. TAX APPEAL 549/2016. dt. 22/8/16. R. Umedbhai Held, Penalty u/s 271(1)(c) not leviable for motive to conceal. Concelment or inaccurate particulars in return attract the charging provision.