TMI BlogTransfer of plant and machinery to new industrial unit - Rejection of deduction u/s 80IA - Neither there...Transfer of plant and machinery to new industrial unit - Rejection of deduction u/s 80IA - Neither there is suppression of fact or misrepresentation of fact by the Assessee - For attracting penalty u/s 271(1)(c) men's rea is necessary - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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