Penalty u/s 271(1)(c) - One has to see whether the attitude of the assessee in obtaining only the bills...

Penalty u/s 271(1)(c) - One has to see whether the attitude of the assessee in obtaining only the bills and not the materials/goods would amount to concealment of particulars of income or furnishing of inaccurate particulars in order to attract the provisions of section 271(1)(c) - Order of ITAT reversed - penalty confirmed - HC .....

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