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Levy of penalty u/s 271(1)(c) - disallowance of expenses of foreign Travel expenses and inter city travel expenses - Revenue has not rejected the explanation of the assessee and merely levied the penalty on the basis that the expenses are for non-business purposes - No penalty - Tri

Income Tax - Levy of penalty u/s 271(1)(c) - disallowance of expenses of foreign Travel expenses and inter city travel e .....

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