S. 271(1)(c) : Penalty-Concealment-Excess stock–Deletion of penalty and also quantum of addition is held to be valid. [S. 145]
PCIT v. Deccan Mining Syndicate (P.) Ltd. (2019) 105 taxmann.com 277/ 263 Taxman 449 (Karn.)(HC) PCIT v. Deccan Mining Syndicate (P.) Ltd. (2019) 105 taxmann.com 137 / 263 Taxman 342 (Karn.)(HC) Editorial: SLP of revenue is dismissed , PCIT v. Deccan Mining Syndicate (P.) Ltd. (2019) 263 Taxman 448 (SC)/ PCIT v. Deccan Mining Syndicate (P.) Ltd. (2019) 263 Taxman 341 (SC)