SC: No Additional Tax Demand u/s 143(1)(a) if There was No Intention to Evade Tax - (01 Apr 2020)
DIRECT TAXATION
Supreme Court has ruled that the additional tax under the provisions of Section 143(1)(a) of the Income Tax Act, 1961 cannot be imposed if there was no intention on the part of the Assessee to evade tax.
Tags : SUPREME COURT ADDITIONAL TAX DEMAND
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