TMI BlogPenalty u/s 271(1)(c) deleted – the act of the assessee was bonafide even though the assessee may have...Penalty u/s 271(1)(c) deleted – the act of the assessee was bonafide even though the assessee may have failed to substantiate its claim that the amount was capital receipt - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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