Penalty u/s 271(1)(c) - It is well settled principles of law that when profit is estimated there cannot...

Penalty u/s 271(1)(c) - It is well settled principles of law that when profit is estimated there cannot be any inference that the assessee has concealed the income or furnished inaccurate particulars of income so as to attract the provisions of section 271(1)(c) of the Act - AT .....

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