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Levy of penalty u/s 271(1) - where the actual sale consideration is replaced by the sale consideration determined as per DM circle rate under the deeming provisions of section 50C, the same cannot be basis for levy of penalty under section 271(1)(C) of the Act. - Tri

Income Tax - Levy of penalty u/s 271(1) - where the actual sale consideration is replaced by the sale consideration dete .....

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