Penalty Confirmed for Misclassifying Non-Agricultural Income as Agricultural u/s 271(1)(c) After Scrutiny by Tax Officer.

Levy of penalty - assessee made an attempt to show the non agricultural income as agricultural income and because of scrutiny, the AO is able to find out the claim as false and the same was considered for income from other sources - penalty u/s 271(1)(c) confirmed - AT .....

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