36 results for “penalty u/s 271”+ Section 40clear
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In the result, the appeal filed by the revenue is
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
Penalty Proceeding u/s 271(1)(c) is initiated separately for furnishing inaccurate particulars. However, the transport charges also attract the provisions of section 40