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Delhi High Court Holds That Assessee Is Eligible For Immunity and Tax Payer Should Be Incentivised - (01 Apr 2022)

DIRECT TAXATION

Delhi High Court has ruled that the action of income tax authorities to deny the benefit of immunity from penalty under Section 270AA of Income Tax Act, 1961 to the assessee on grounds that penalty initiated under Section 270A for misreporting of income is arbitrary since the authorities failed to specify the limb under which the penalty proceedings were initiated.

Tags : DELHI HIGH COURT   SECTION 270AA OF INCOME TAX ACT   1961   SECTION 270A   TAX PAYER  

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