Dismissing the attractiveness of the fresh new funds brand new courtroom kept your findings out-of Ultimate Judge in the Department’s Special Leave Petition that contribution concerned maybe not income of assessee. (AY. 1991-ninety-five, 1992-93, 1993-94)

S. 274 : Penalty – Procedure – Where the irrelevant limb on the penalty find is not strike of, what is happening commonly sustainable. Continue reading “Tribunal try in upholding purchase of Commissioner (Appeals) removing Penalty”