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Penalty u/s 271AAB not to be imposed in case income surrendered during search didn’t result in undisclosed income
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Corporate Tax
Penalty u/s 271AAB not to be imposed in case income surrendered during search didn’t result in undisclosed income
Posted on
on
June 13, 2019
Tenet Tax Daily June 13 2019
By
tenettax-team
Corporate Tax
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In case of difference in level of capacity utilization by assessee, capacity adjustment was necessary as per Rule 10B
If there was no failure on part of assessee to disclose material facts reassessment after 4 years is not valid: HC
