Case Law Details
Case Name : CIT Vs Shell Global Solutions International B.V. (Gujarat High Court)
Appeal Number : R/Tax Appeal No. 483 of 2023
Date of Judgement/Order : 26/10/2023
Related Assessment Year :
Courts :
All High Courts Gujarat High Court
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CIT Vs Shell Global Solutions International B.V. (Gujarat High Court)
Gujarat High Court held that initiation of penalty proceedings u/s 271(1)(c) of the Income Tax Act in the absence of any material to establish the concealing of income or furnishing inaccurate particulars unsus
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