https://www.taxtmi.com/highlights?id=20419 Penalty u/s 271AAA - much importance should not be attached to the statement about the manner in which such income has been derived - mere non-statement of the manner in which such income was derived would not make Explanation 5(2) inapplicable. - AT en-us Mon, 20 Oct 2014 08:32:49 +0530 Mon, 20 Oct 2014 08:32:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=20419 Penalty u/s 271AAA - much importance should not be attached to the statement about the manner in which such income has been derived - mere non-statement of the manner in which such income was derived would not make Explanation 5(2) inapplicable. - AT Highlights Income Tax Mon, 20 Oct 2014 08:32:49 +0530 https://www.taxtmi.com/highlights?id=20419