143 results for “penalty u/s 271”+ Section 21(5)clear
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5) of the Act filed revised returns on 18th January 1999 seeking correction of the rate of depreciation, from 40%, as claimed in the original returns, to 20% on the leased vehicles. The AO concluded the assessment accepting the correction in respect of the rate of depreciation, as claimed in the revised returns. Thus, till 13-3-2000, i.e., when