Case Law Details
Case Name : DCIT Vs Shriram Chits Maharashtra Ltd (ITAT Mumbai)
Appeal Number : ITA No. 729/M/2023
Date of Judgement/Order : 31/05/2023
Related Assessment Year : 2014-15
Courts :
All ITAT ITAT Mumbai
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DCIT Vs Shriram Chits Maharashtra Ltd (ITAT Mumbai)
ITAT Mumbai held that penalty levied for late filing of Profession Tax Return is penal in nature accordingly is not allowable as business expenditure.
Facts- The assessee comp
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