Concessional corporate tax option under section 115BAA survives procedural documentary lapses when statutory compliance and earlier exercise are estab...
Penalty u/s 271(1)(c) - since the income has been detected on account of scrutiny assessment and would be evaded if the scrutiny assessment was not done the penalty on concealment should be imposed. - AT
Penalty u/s 271(1)(c) - since the income has been detected on account of scrutiny assessment and would be evaded if the scrutiny assessment was not done the penalty on concealment should be imposed. - AT
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