Penalty under section 271AAD, Income Tax Act, 1961- Facets and Fallout

The Authors of the Article are Dr. Rakesh Gupta, FCA, FCS, AICWA, MBA, LLM, PhD, Ex-Member, Income Tax Appellate Tribunal and Somil Agarwal, ACA, ACS, ACMA, DISA, LLM (U.K.)

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 Dr. Rakesh Gupta and Somil Agarwal