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Penalty levied u/s 271(1)(c) - this is not a fit case for levy of 300 penalty. Therefore we direct the assessing officer to levy minimum penalty i.e. 100 of the income sought to be evaded and compute the penalty accordingly. - Tri

Income Tax - Penalty levied u/s 271(1)(c) - this is not a fit case for levy of 300% penalty. Therefore, we direct the assessing officer to levy minimum penalty i.e. 100% of the income sought to be eva .....

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