Penalty under section 271(1)(c ) - where the complete chain of transactions had been established by the...

Penalty under section 271(1)(c ) - where the complete chain of transactions had been established by the investigating authority and it has been established that the assessee was a professional entry provider and addition having been made in the hands of the assessee thus, attract the levy of penalty under section 271(1)(c) of the Act. - AT .....

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