Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
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Penalty u/s 271(1)(c) - assessee accepted outstanding sundry creditor as income in assessment proceedings - there was no allegation made that the statement given by the assessee was either mala fide or lacks bona fide or suppressed information with an intent to evade payment of tax - if the assessee gives an explanation which is unproved but not disproved - no penalty
Penalty u/s 271(1)(c) - assessee accepted outstanding sundry creditor as income in assessment proceedings - there was no allegation made that the statement given by the assessee was either mala fide or lacks bona fide or suppressed information with an intent to evade payment of tax - if the assessee gives an explanation which is unproved but not disproved - no penalty
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