Income Tax Act is welfare not penal legislation. intention is to provide benefit of doubt to assessee
December 19, 2019
Income Tax, ITAT
Income Tax Act is welfare not penal legislation. intention is to provide benefit of doubt to assessee in the given facts and circumstances ABCAUS Case Law Citation:ABCAUS 3200 (2019) (12) ITAT In the instant case, the appeal was preferred by the assessee against the order of the CIT(Appeals). …