Penalty u/s. 271(1)(c) - Auditors report obtained by the assessee cannot override Income Tax provisions...

Penalty u/s. 271(1)(c) - Auditors report obtained by the assessee cannot override Income Tax provisions and just because the assessee's claim is supported by a chartered accountant's opinion, this fact per se cannot absolve the assessee from penalty under section 271(1)(c). - AT .....

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