Tax Penalty Case: Extended Limitation Period Not Applicable Due to Proper Disclosure in Appellant's Balance Sheet.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Levy of tax - imposition of penalty - time bar - In the balance sheet, the appellant is disclosed the receipt of the records payment of services - extended period of limitation is not invokable - AT....