About: http://webisa.webdatacommons.org/21338873

Property	Value
http://www.w3.org/1999/02/22-rdf-syntax-ns#type	http://www.w3.org/ns/prov#Entity
http://www.w3.org/ns/prov#value	Therefore, penalty is exacted not because an act or omission is an offence but because it is an attempt at evasion of tax on the part of the assessee.
http://www.w3.org/ns/prov#wasQuotedFrom	cainindia.org