Penalty u/s. 271(1)(c) - the income arising on retrospective applicability of section 13(8) inserted by...

Penalty u/s. 271(1)(c) - the income arising on retrospective applicability of section 13(8) inserted by Finance Act, 2012 - returns for all the assessment years in question were filed before amendment, hence penalty cannot attract by any stretch of imagination - deletion of penalty upheld .....

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