Section 271(1)(c) Case Laws
Section 271(1)(c): Whether penalty for concealment justified in case of bonafide/inadvertent/human error ? Held-No Price Waterhouse Coopers Pvt. Ltd vs. CIT (Supreme Court Civil Appeal no. 6924 of 2012) “Para 18. The fact that the Tax Audit Report was filed along with the return and that it unequivocally stated that the provision for payment was not allowable under Section… Read More »