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Penalty u/s 271(1)(c) - addition on remission/cessation of liability as per the provisions of section 41(1)(a) - the income was merely estimated without finding any concealment as such, hence the penalty is not attracted. - Tri

Income Tax - Penalty u/s 271(1)(c) - addition on remission/cessation of liability as per the provisions of section 41(1) .....

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