TMI BlogPenalty not to be imposed in certain cases.X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 107 or section 108, no penalty shall be imposable for any failure referred to in the said sections, if the assessee proves to the satisfaction of the Assessing Officer that there was reasonable c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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