TMI BlogPenalty u/s. 271(c) - Interest receipt as per TDS certificate - not credited in the P & L a/c - failure...Penalty u/s. 271(c) - Interest receipt as per TDS certificate - not credited in the P & L a/c - failure to substantiate with any material that why the impugned receipt was not disclosed in its income - furnishing of inaccurate particulars - levy of penalty uphold ..... X X X X Extracts X X X X X X X X Extracts X X X X
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