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2015 (2) TMI 156 - AT - Income TaxPenalty u/s 271(1)(c) - whether penalty survives when the addition has become debatable? - Held that:- The penalty was imposed on the basis of addition so made, therefore, when the addition on the basis of which the penalty was imposed has become doubtful/debatable, therefore, penalty imposed u/s 271(1)(c) of the Act cannot survive. Decided in favour of assesse.
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