Case Law Details
Case Name : CIT (International Taxation) Vs Gracemac Corporation (Delhi High Court)
Appeal Number : ITA 47/2022 & C.M.No.12833/2022
Date of Judgement/Order : 15/03/2022
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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CIT (International Taxation) Vs Gracemac Corporation (Delhi High Court)
This Court is in agreement with the opinion of the Tribunal that Section 271(1)(c) penalty can only be levied in such cases where concealment of income has been proven. If the quantum order itself has been se
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