Section 270AA(2) Immunity cannot be denied for Belated Form-68 Application: ITAT Bangalore

DACSS Granites Pvt. Ltd. Vs ITO (ITAT Bangalore)

In a recent decision by the Income Tax Appellate Tribunal (ITAT) Bangalore, DACSS Granites Pvt. Ltd., a Private Limited company engaged in granite business, contested penalties imposed under Section 270A of the Income Tax Act, 1961. The case pertained to the assessment year 2017-18, with

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