COMMISSIONER OF INCOME TAX (IT & TP) vs. M/S. DONGFANG ELECTRIC CORPORATION
ITAT/66/2018HC Calcutta09 Jul 2021
Bench: : The Hon’Ble Justice Surya Prakash Kesarwani
Section 132(1)Section 132(4)Section 133ASection 139Section 153ASection 271(1)(c)Section 274
92B, any amount is added or
disallowed in computing the total income under sub-section (4) of section
92C, then, the amount so added or disallowed shall, for the purposes of
clause (c) of this sub-section, be deemed to represent the income in respect
of which particulars have been concealed or inaccurate particulars have
been furnished, unless the assessee
