Penalty under section 271(1)(c) deleted where income was disclosed in section 153A returns and remaining additions were only estimated or computationa...
Deletion on account of pre-operative expenses – business had commenced at the stage when licence to explore the respective blocks was granted by the Govt. of India to assessee company. - AT
Deletion on account of pre-operative expenses – business had commenced at the stage when licence to explore the respective blocks was granted by the Govt. of India to assessee company. - AT
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