Whether recording of satisfaction in the assessment order is a pre-condition for initiation of penalty u/s 271DA for violation of Section 269ST? Recently, ITAT Delhi in the case of ACIT v. Seven Seas Hospitality Pvt. Ltd., ITA Nos. 2225 & 2226/Del/2025, dated 14.11.2025), was dealing with an issue of penalty u/s 271DA & requirement…
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