Recent Income Tax Developments
DOI:
https://doi.org/10.29173/alr501Keywords:
Energy Law, Petroleum LawAbstract
This article provides a summary of the civil penalties provisions of the Income Tax Act While various warning cries have been directed at these provisions, their purpose and scope should not be ignored. The discussion is not intended to provide a detailed analysis; a working summary, consisting of legislative amendments and judicial developments, is the goal of this article. The Appendix contains possible applications of the provisions.Downloads
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