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CIT should confine himself to only those matters as are laid down in sec. 273A for waiving off penalty
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Corporate Tax
CIT should confine himself to only those matters as are laid down in sec. 273A for waiving off penalty
Posted on
on
October 29, 2013
Tenet Tax Daily October 28 2013
By
tenettax-team
Corporate Tax
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AO cannot invoke best judgment assessment for not complying with sec. 142(1) notice lacked specific requirements
Compliances with requirements for sec. 80-IA relief not enough to escape from concealment penalty if bonafides not established
