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    Income Tax

    Penalty u/s 271(1)(c) - Concealment of income would have no...

    No Penalty for Concealed Income Without Tax Evasion u/s 271(1)(c); Disallowances Alone Don't Justify Penalties.

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    Income TaxOctober 28, 2013Case LawsAT

    Penalty u/s 271(1)(c) - Concealment of income would have no role to play and would not lead to tax evasion therefore, penalty cannot be imposed on the basis of the disallowance or additions made under regular provision - AT

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