Penalty under section 271(1)(c) deleted where income was disclosed in section 153A returns and remaining additions were only estimated or computationa...
Refund claim - once a certificate from Chartered Accountant, who is also statutory auditor, if filed by the appellant, then there is no need for insisting on production of audited Balance Sheet and Profit and Loss Account - refund allowed
Refund claim - once a certificate from Chartered Accountant, who is also statutory auditor, if filed by the appellant, then there is no need for insisting on production of audited Balance Sheet and Profit and Loss Account - refund allowed
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