Penalty u/s 271(1)(c) - the failure of the assessee to make disallowance u/s 43B in the return of income...

Penalty u/s 271(1)(c) - the failure of the assessee to make disallowance u/s 43B in the return of income cannot be held to be mala fide because the assessee has filed the return of loss - AT .....

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