Taxpayer Not Penalized for Auditor's Error in Excess Claim u/s 80-IB; Section 271(1)(c) Penalty Not Applicable.

Excess claim u/s 80-IB made by the assessee was on the basis of the bonafide mistake of the Auditor and the assessee cannot be held for furnishing inaccurate particulars of income - no penalty u/s 271(1)(c) - AT .....

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