SWARAN NADHAN SALARIA,MUMBAI vs. DICT CENTRAL CIRCLE 1(2), MUMBAI

In the result all In the result all appeals of the assesses from AY 2014

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

disallowance made by the assessee don’t attract penalty u/s attract penalty u/s 271(1)(c) of the Act unless the conditions provided under 271(1)(c) of the Act unless the conditions provided under 271(1)(c) of the Act unless the conditions provided under Explanation 5A to section

SWARAN NADHAN SALARIA,MUMBAI vs. DCIT CENTRAL CIRCLE 1(2), MUMBAI