Penalty under Section 112 fails where knowledge, admissible statements, and incriminating evidence are not proved against the Customs Broker's directo...
Condonation of delay in filing the income-tax return and refund claim – accounts were audited well in time and the assessee could have filed the return of income within the time stipulated u/s 139(1) - delay not condoned - HC
Condonation of delay in filing the income-tax return and refund claim – accounts were audited well in time and the assessee could have filed the return of income within the time stipulated u/s 139(1) - delay not condoned - HC
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