Penalty u/s 271(1)(c) - Merely because exemption on merit was ...
Income Tax
September 30, 2023
Penalty u/s 271(1)(c) - Merely because exemption on merit was not granted by the Authority, which will not attract penalty provisions. The assessee in the penalty appeal has produced all the relevant documents by way of additional documents, but the same were not accepted by the Ld. CIT(A) - No penalty - AT
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