HC: Presence of clear, unambiguous ‘direction’ must to initiate penalty proceedings 


Mere mention of ‘Penalty proceedings u/s 271(1)(c) are initiated separately’ in assessment order, does not mean ‘direction’ u/s 271(1)(c) for levy of penalt...

This story is available exclusively to subscribers of taxsutra.com

Already a Subscriber? Log in for complete access.

Log In

For Subscription, please get in touch with Vidyadhar Mhatre at +91 93200 54016 or write to us at sales@taxsutra.com