https://www.taxtmi.com/caselaws?id=12964 Penalty under section 9 of the Companies (Profits) Surtax Act, 1964 is not attracted merely because a return is filed under any one of the three sub-sections of section 5. The court followed its earlier ruling on the same issue and reiterated that such filing does not trigger the penalty provision. The reference was answered in favour of the assessee and against the Revenue. en-us Thu, 23 Aug 2001 00:00:00 +0530 Mon, 25 May 2009 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12964 Penalty under section 9 of the Companies (Profits) Surtax Act, 1964 is not attracted merely because a return is filed under any one of the three sub-sections of section 5. The court followed its earlier ruling on the same issue and reiterated that such filing does not trigger the penalty provision. The reference was answered in favour of the assessee and against the Revenue. Case-Laws Income Tax Thu, 23 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12964