152 results for “penalty u/s 271”+ Section 10(14)clear
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10. On the other hand, the learned Senior Departmental Representative (ld. Sr. DR) for the revenue supported the orders of lower authorities. She submitted that the case of revenue right from the beginning is that the assessee was engaged in the business of providing accommodation entries and thus, furnished inaccurate particulars of income. The stand of revenue is upheld