Cancellation of penalty u/s 271(1)(c) - In the Directors’ Report, a passing reference only was made to...

Cancellation of penalty u/s 271(1)(c) - In the Directors’ Report, a passing reference only was made to indicate that its consultancy business was sold by the assessee company for ₹ 31,75,000 - There was however, no mention made about this transaction in the notes forming part of accounts - penalty confirmed - AT .....

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