https://www.taxtmi.com/caselaws?id=56047 The appeals partly succeeded as the Tribunal upheld the penalties but limited them to 10 percent of the difference between the assessed tax and the tax demanded under section 210. The estimates filed were deemed invalid for not complying with sub-section (3A) of section 212 due to late filing and insufficient tax difference. The Tribunal dismissed arguments based on judicial precedents and explanations for the default. en-us Fri, 29 Jul 1983 00:00:00 +0530 Wed, 01 Dec 2010 13:05:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56047 The appeals partly succeeded as the Tribunal upheld the penalties but limited them to 10 percent of the difference between the assessed tax and the tax demanded under section 210. The estimates filed were deemed invalid for not complying with sub-section (3A) of section 212 due to late filing and insufficient tax difference. The Tribunal dismissed arguments based on judicial precedents and explanations for the default. Case-Laws Income Tax Fri, 29 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56047