https://www.taxtmi.com/caselaws?id=27874 Paragraph 3 of the Dadar and Nagar Haveli and Goa, Daman and Diu (Taxation Concessions) Order, 1964 covered the assessee as a person within clause (ii) of sub-paragraph (1), and the factual basis supported that classification. Paragraph 17 was treated as an independent relaxation provision for assessees within paragraph 3, clause (i)(a) or clause (ii), permitting a penalty below the statutory minimum, subject only to the express exclusion for assessment years commencing on or after 1 April 1967. The relaxation was also not confined to penalty referable only to income connected with the former Portuguese territory; it extended to the penalty as a whole, including income received or deemed to be received in Bombay. en-us Thu, 15 Sep 1983 00:00:00 +0530 Tue, 16 Feb 2010 15:34:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27874 Paragraph 3 of the Dadar and Nagar Haveli and Goa, Daman and Diu (Taxation Concessions) Order, 1964 covered the assessee as a person within clause (ii) of sub-paragraph (1), and the factual basis supported that classification. Paragraph 17 was treated as an independent relaxation provision for assessees within paragraph 3, clause (i)(a) or clause (ii), permitting a penalty below the statutory minimum, subject only to the express exclusion for assessment years commencing on or after 1 April 1967. The relaxation was also not confined to penalty referable only to income connected with the former Portuguese territory; it extended to the penalty as a whole, including income received or deemed to be received in Bombay. Case-Laws Income Tax Thu, 15 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27874