Whether penalty can be invoked if non-payment of dues has come to notice only after audit by department ?
Issue Favourable to Tax Payer ?:- yes
Held - The appellant have maintained proper records of its transactions and turnover. They have also filed their IT-returns. Further, the appellant.....
Issue Favourable to Tax Payer ?:- yes
Held - It has merely stated that the fact of non-payment would not come to notice but for the verification of the audit department. In the absence .....