https://www.taxtmi.com/highlights?id=47418 Penalty u/s 271AAB - discrepancy in stock - condition of Explanation(c) below section 271AAB(3) fulfilled - shortage of stock not accounted for by the assessee has been rightly qualify as “undisclosed income” as per the definition u/s 271AAB - penalty upheld en-us Tue, 25 Jun 2019 07:44:14 +0530 Tue, 25 Jun 2019 07:44:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=47418 Penalty u/s 271AAB - discrepancy in stock - condition of Explanation(c) below section 271AAB(3) fulfilled - shortage of stock not accounted for by the assessee has been rightly qualify as “undisclosed income” as per the definition u/s 271AAB - penalty upheld Highlights Income Tax Tue, 25 Jun 2019 07:44:14 +0530 https://www.taxtmi.com/highlights?id=47418