2 results for “penalty u/s 271”+ Section 54clear
Sorted by relevance
Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI
54 of 85 (MSAS). Accordingly, the civil appeal filed by the Department stands partly allowed.” (at pages 15-16) 18. It has already been seen that none of the customers of the assessees are located in India or have received any services in India. This being the case, it is clear that the very first ingredient contained in Article