Penalty under Section 112 fails where knowledge, admissible statements, and incriminating evidence are not proved against the Customs Broker's directo...
Agricultural income - Merely because the assessee’s husband owns some land, it cannot be assumed that the land was cultivated by his wife and she earned agricultural income. - AT
Agricultural income - Merely because the assessee’s husband owns some land, it cannot be assumed that the land was cultivated by his wife and she earned agricultural income. - AT
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