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Nse It Ltd, Mumbai vs Dcit 8(2), Mumbai on 28 March, 2018

computation error in the original return of income was bonafide human error. (d) The learned Commissioner of Income Tax (Appeals) erred in holding that addition ... human error and bonafide inadvertent error. Therefore, Penalty under 271(1)(c) cannot be levied for a "bonafide /inadvertent/ human error. Reliance in this
Income Tax Appellate Tribunal - Mumbai Cites 56 - Cited by 2 - Full Document
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