TMI BlogThe claim of the assessee cannot be considered as false to attract the rigours of penalty u/s 271(1)( c)...The claim of the assessee cannot be considered as false to attract the rigours of penalty u/s 271(1)( c) which is quasi criminal in nature and accordingly deleted the penalty. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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