Human probability/tendency of non-cooperation by parties after business transaction is over, is required to be considered while deciding bona fide aspect of assessee in penalty matter under section 271(1)(c)

CASE LAWS DETAILS

DECIDED BY: ITAT, MUMBAI `B’ BENCH MUMBAI , IN THE CASE OF: Chem pure Vs. ITO, APPEAL NO: ITA Nos. 451 to 453/M/2006, DECIDED ON Please become a Premium member. If you are already a Premium member, login here to access the full content.