Business deductions and transfer pricing issues: tribunal treatment of software write-offs, donation receipts, warranty provisions, and related expens...
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Levy of penalty u/s 271(1)(c) - wrong claim of set off of loss of father - there is no revenue loss to the Department for the reason that both the assessee as well as her father are under same tax bracket/slab of tax - No penalty - AT
Levy of penalty u/s 271(1)(c) - wrong claim of set off of loss of father - there is no revenue loss to the Department for the reason that both the assessee as well as her father are under same tax bracket/slab of tax - No penalty - AT
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