2 results for “penalty u/s 271”+ Section 94(7)clear
Sorted by relevance
Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI
94 (Del) considered a case in which the activity to be done through the Liaison Office in India was of downloading the data; ITA 621/2017 & connected matters Page 33 of 85 preparation of cheques for remitting the amount; and dispatching the same through courier by Liaison Office. The Hon'ble High Court designated it as auxiliary to the main activity