401 results for “penalty u/s 271”+ Permanent Establishmentclear
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u/s. 234B and 234C of the I.T Act 1961. 14. When these appeals came up for hearing, learned representatives fairly agreed that whatever we decide for the assessment year 1998-99 will equally apply to the present appeals as well. 15. Vide our order above, we have dismissed the plea of the Assessing Officer, so far as taxability