Penalty 271(1)(c) can not be imposed when High Court admits substantial question of law on quantum addition making apparent that…
Penalty 271(1)(c) for claiming STCG as LTCG and deduction us 54F quashed by the ITAT holding that if the assessee had not concealed…
Penalty us 271FA for late filing AIR Return quashed by ITAT considering that the tax laws of the country are complex and…
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