Penalty under section 271(1)(c) deleted where income was disclosed in section 153A returns and remaining additions were only estimated or computationa...
Cargo Handling Agent / Port Service - scope of the term “authorized by the port“ - license issued to the appellant for undertaking stevedoring operations - appellants were not authorized by the port for providing such services - demand set aside - AT
Cargo Handling Agent / Port Service - scope of the term “authorized by the port“ - license issued to the appellant for undertaking stevedoring operations - appellants were not authorized by the port for providing such services - demand set aside - AT
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