Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
Levy of penalty u/s 271(1)(c) - since there is only a change of head of income from ‘STCG’ as declared by the assessee to ‘business income’ as held by the AO and no evidence brought on record that the assessee’s claim was not bona fide - No penalty - AT
Levy of penalty u/s 271(1)(c) - since there is only a change of head of income from ‘STCG’ as declared by the assessee to ‘business income’ as held by the AO and no evidence brought on record that the assessee’s claim was not bona fide - No penalty - AT
Note: It is a system-generated summary and is for quick reference only.
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