https://www.taxtmi.com/highlights?id=21464 Penalty under section 271(1)(c ) - where the complete chain of transactions had been established by the investigating authority and it has been established that the assessee was a professional entry provider and addition having been made in the hands of the assessee thus, attract the levy of penalty under section 271(1)(c) of the Act. - AT en-us Mon, 19 Jan 2015 12:55:11 +0530 Mon, 19 Jan 2015 12:55:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=21464 Penalty under section 271(1)(c ) - where the complete chain of transactions had been established by the investigating authority and it has been established that the assessee was a professional entry provider and addition having been made in the hands of the assessee thus, attract the levy of penalty under section 271(1)(c) of the Act. - AT Highlights Income Tax Mon, 19 Jan 2015 12:55:11 +0530 https://www.taxtmi.com/highlights?id=21464