Levy of penalty u/s 271 (1)(c) - Explanation 4 to section 271(1)(c) is clarificatory and not substantive...

Levy of penalty u/s 271 (1)(c) - Explanation 4 to section 271(1)(c) is clarificatory and not substantive and would apply even to assessment year prior to April 1, 2003, the date on which the amendment was brought into force. - HC .....

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