Statutory refund interest requires correction of short computation and compensation where admitted interest remains unpaid through administrative dela...
Penalty u/s 274 r.w.s. 271(1)(c) - undisclosed income - wrong claim of deduction u/s 54 - assessee is exigible to levy of penalty on such income which was detected during the course of search and seizure operation, which in turn has been offered by the assessee in return of income filed pursuant to notice issued u/s 153A - AT
Penalty u/s 274 r.w.s. 271(1)(c) - undisclosed income - wrong claim of deduction u/s 54 - assessee is exigible to levy of penalty on such income which was detected during the course of search and seizure operation, which in turn has been offered by the assessee in return of income filed pursuant to notice issued u/s 153A - AT
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