Section 80P business attribution: ITAT allows deduction on investment interest and ancillary receipts, but excludes staff-loan and other non-eligible ...
Penalty u/s 271(1)(c) OR 271AAA - Addition of undisclosed income found during search proceedings - No infirmity in the order of the ld.CIT(A) holding that the correct section for levy of penalty in the present case was under section 271AAA and not section 271(1)(c) which was invoked by the AO. - AT
Penalty u/s 271(1)(c) OR 271AAA - Addition of undisclosed income found during search proceedings - No infirmity in the order of the ld.CIT(A) holding that the correct section for levy of penalty in the present case was under section 271AAA and not section 271(1)(c) which was invoked by the AO. - AT
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