TMI BlogPenalty u/s 271(1)(c) - merely for the reason that the assessee has claimed the expenditure to be...Penalty u/s 271(1)(c) - merely for the reason that the assessee has claimed the expenditure to be revenue will not render the assessee liable to penalty proceedings. - no penalty - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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