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Penalty proceedings couldn’t be initiated if assessment proceedings weren’t pending before AO
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Corporate Tax
Penalty proceedings couldn’t be initiated if assessment proceedings weren’t pending before AO
Posted on
on
June 5, 2018
Tenet Tax Daily June 02 2018
By
tenettax-team
Corporate Tax
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No denial of sec. 35(2AB) relief just because co. didn’t submit approval of exp. incurred on R & D facility
Rejection of interest waiver application justified if tax payment was delayed by 14 yrs without genuine hardship
