Delhi H.C : Where loss in respect of bad debt written off on account of loan given to a subsidiary company, was rejected in view of legal position, which was against assessee, and not because of statement of incorrect or wrong facts, penalty could not be levied
High Court Of Delhi CIT, Delhi âIVÂ Vs. DCM Ltd. Assessment Year : 2002-03 Section : 271(1)(C), 36(1)(Vii) Sanjiv Khanna And […]