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Penalty u/s 271(1)(c) - dthe return which was filed on the basis of the certificate issued by the Chartered Accountant though under mistake the assessee could take the benefit on the basis of bonafide belief. - HC

Income Tax - Penalty u/s 271(1)(c) - dthe return which was filed on the basis of the certificate issued by the Chartered Accountant though under mistake, the assessee could take the benefit on the bas .....

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