Penalty u/s 271(1)(c) - Where an assesse has exercised a bona fide right but the deductions or...

Penalty u/s 271(1)(c) - Where an assesse has exercised a bona fide right but the deductions or exemptions so claimed are found to be incorrect, penalty would follow only if the claim is raised with intent to furnish incorrect particulars and to evade tax - HC .....

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