C.I.T. II JODHPUR vs. M/S JEEWAN RAM CHOUDHARY
ITA/185/2013HC Rajasthan17 Sept 2019
Bench: SANGEET LODHA,VINIT KUMAR MATHUR
For Appellant: THE DEPUTY COMMISSIONER OF INCOME TAXFor Respondent: M/S.PTL ENTERPRISES LTD
1) of the Act.
I.T.A. No.193/12 & Conn. Cases
-:20:-
21. There is nothing on record to indicate that there is any
element of compensation involved. Even after granting opportunities
to the assessee to show the existence of any compensatory element
in the penalty, the assessee could not show the existence of such an
element in the penalty. In fact
