Penalty under Section 271AAD may apply when books contain false or omitted entries to evade tax liability. Penalty under Section 271AAD may be imposed where, during proceedings under the Act, the books of account contain a false entry or an omission of any entry relevant for computation of total income to evade tax liability.
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Provisions expressly mentioned in the judgment/order text.
Penalty under Section 271AAD may apply when books contain false or omitted entries to evade tax liability.
Penalty under Section 271AAD may be imposed where, during proceedings under the Act, the books of account contain a false entry or an omission of any entry relevant for computation of total income to evade tax liability.
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