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Penalty s. 271(1)(c)

Started by rajul5234, August 31, 2016, 07:13:29 AM

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rajul5234

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.

R K Patel
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