Raj. HC: Department Can’t Deny Immunity Benefit Merely on Initiation of Penalty u/s 270A of IT Act - (08 Jan 2024)
DIRECT TAXATION
Rajasthan High Court has held that the department's action of denying the benefit of immunity merely on the ground that the penalty was initiated under Section 270A of the Income Tax Act for incorrect reporting of income is erroneous as well as arbitrary and bereft of any reason.
Tags : RAJASTHAN HIGH COURT IMMUNITY BENEFIT PENALTY SECTION 270A
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