63 results for “penalty u/s 271”+ Section 14Aclear
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In the result, the appeal filed by the assessee stands allowed as indicated hereinabove
14A of the Act in computation of book profits under section 115JB of the Act on the basis that section 115JB of the Act is a complete code by itself and the importing of such disallowances into the scope of adjustment of book profit is not permissible. 9. Short credit of tax deducted at source The learned AO erred