Commissioner of Income Tax Versus M/s. Durr India Private Limited - Income Tax - MADRAS HIGH COURT - HC - Penalty u/s 271(1)(c) - Held that - There was delay in supply of material - There was no delay in installation as it was done within the date of final acceptance - The delay in supply occasioned due to the delay committed by them being delay in placement of orders, delay in approval material etc., and the sub-suppliers were no way responsible, liable or cause for the delay - The assessee vol................................... Income Tax - Case Laws
↧