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Penalty levied U/s. 271(1)(c) - false claim of exemption of LTCG u/s 10(38) - mere making of a claim,...

Penalty levied U/s. 271(1)(c) - false claim of exemption of LTCG u/s 10(38) - mere making of a claim, which is not sustainable in law, by itself, will not amount to furnishing inaccurate particulars regarding the income of the assessee - AT .....

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