TMI BlogPenalty under section 271(1)(c) - assessee had declared the income in its return of income in response...Penalty under section 271(1)(c) - assessee had declared the income in its return of income in response to notice issued under section 153A of the Act, it is income detected during the course of search and seizure operation - penalty confirmed - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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