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Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena
section 56 of the Income Tax Act, hence AO is correct in law in treating it as "Income from other sources." This ground of the assessee is therefore dismissed. 6. Ld. Counsel for the assessee argued before us at length with the support of detailed paper book and synopsis which are placed on record. He submitted that the judgement relied