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Penalty u/s.271(1)(c) - If the assessee has claimed the deduction u/s 43B on the basis of actual payment, then it should be held that the assessee’s claim for deduction for the impugned assessment year is not bonafide or the assessee cannot be held liable for furnishing of inaccurate particulars. - Tri

Income Tax - Penalty u/s.271(1)(c) - If the assessee has claimed the deduction u/s 43B on the basis of actual payment, then it should be held that the assessee’s claim for deduction for the impugned assessment year is not bonafide or the assessee cannot be held liable for furnishing of inaccurate particulars. - Tri - TMI Updates - Highlights .....

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