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Penalty u/s.271(1)(c) - assessee has not offered interest income for tax due to wrong interpretations of the provisions of the Act and not on account of deliberate concealment of income or furnishing inaccurate particulars of such income - No penalty - Tri

Income Tax - Penalty u/s.271(1)(c) - assessee has not offered interest income for tax due to wrong interpretations of the provisions of the Act and not on account of deliberate concealment of income o .....

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