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Penalty u/s 271(1)(c) - there was no doubt on the issue that even when there is increase in the capital for the business of the company then also the expenditure would be capital in nature - penalty confirmed for wrong claim as revenue expenditure - Tri

Income Tax - Penalty u/s 271(1)(c) - there was no doubt on the issue that even when there is increase in the capital for the business of the company then also the expenditure would be capital in natur .....

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