Is penalty u/s 271(1)(c) sustainable when the AO has rejected book results and adopted a higher profit ratio on estimate basis?
Last updated: 11 August 2021
Court :
ITAT Delhi
Brief :
This appeal filed by the assessee is directed against the order dated 31st January, 2018 of the CIT(A), Ghaziabad, relating to assessment year 2013-14.
Citation :
ITA No.2059/Del/2018
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Poojitha Raam Vinay 
Published in Income Tax
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