Penalty for concealment of chargeable expenditure

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....eable expenditure. 17.If the [Assessing] Officer or the Commissioner (Appeals) in the course of any proceedings under this Act is satisfied that any person has concealed particulars of chargeable e....

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....hy;curate particulars of such chargeable expenditure : Provided that if the amount of chargeable expenditure (as deter­mined by the [Assessing] Officer on assessment) in respect of which partic....