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Penalty u/s. 271(1)(c) - interest income does not form part of the assessee’s business, the same could not in any case be said to be derived there-from, a condition precedent for the income of the assessee’s export business from being eligible for deduction u/s. 10B. Penalty u/s. 271(1)(c) confirmed - Tri

Income Tax - Penalty u/s. 271(1)(c) - interest income does not form part of the assessee’s business, the same could not .....

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