Penalty u/s 271AAA-What constitutes substantiating how undisclosed income was derived-High Court
March 16, 2018
High Courts, Income Tax, Judgments
Penalty u/s 271AAA-what constitutes substantiating how undisclosed income was derived-High Court explains prerequisites of statement u/s 132(4) to avert penalty ABCAUS Case Law Citation: ABCAUS 2247 (2018) (03) HC The Revenue was aggrieved by the order of the ITAT in deleting the penalty u/s 271AAA of the Income …