COMMISSIONER OF INCOME-TAX versus LAL CHAND TIRATH RAM
Hiding the Penalty The penalty of offering an income explanation cannot be proved by any price as unacceptable and reliable evidence. Assisi's books show the stock, which states that some of the stock in Joe's warehouse is of S stock, which is estimated as real estate income from the letter of S. confirming that he was the owner of the land. Estimation of cultivation and production was provided to S. The truck driver had no material to show he owned or cultivated land. There is no record in the warehouse corporation that the description of the stock that was brought in for storage by S was presented by the ACC and its evidence cannot be proved by any reliable and reliable evidence that the fine was correct. Indian Income Tax Act, 1961, Section 271 (l) (c), Explan, CL (b)
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