Home / 
Penalty u/s 271(1)(c) Hinges on Tribunal Findings; No Legal Question Unless Findings Are Perversely Made.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Penalty u/s 271(1)(c) - acceptance /rejection of explanation by Tribunal is a fact finding exercise hence no substantial question of law arises unless it is proved that finding of tribunal is perverse.....
TaxTMI
TaxTMI