COMMR.OF INCOME TAX,SIMLA vs. M/S GREEN WORLD CORPORATION
Appeals are disposed of with the aforementioned directions
C.A. No.-003312-003312 - 2009Supreme Court06 May 2009
Section 133Section 133ASection 143(1)(a)Section 143(2)Section 80I
Penalty proceedings u/s
271(1)(c) are initiated separately for
furnishing of in-accurate particulars of
income assessed. The Assessing Officer is
directed to calculate the tax and interest on
this income and issue Demand Notice and
Challan to the assessee firm.
6
17.
Similar conditions i.e. non fulfillment of the
prerequisite conditions for deduction u/s
80IA/IB
