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Levy of penalty u/s 271(1) (c) - provision for bad debts and loss on sale of fixed assets - the fact that the assessee immediately offered to rectify the mistake on detection is also undisputed. It is only that the claim of the bona fide of the assessee was not accepted by the department - No penalty - Tri

Income Tax - Levy of penalty u/s 271(1) (c) - provision for bad debts and loss on sale of fixed assets - the fact that t .....

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