Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Penalty u/s. 271C - failure to deduct tax (TDS) - In case the assessee is in a genuine and bona fide belief that it was not under obligation to deduct tax penalty u/s. 271C cannot levied - AT
Penalty u/s. 271C - failure to deduct tax (TDS) - In case the assessee is in a genuine and bona fide belief that it was not under obligation to deduct tax penalty u/s. 271C cannot levied - AT
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