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Penalty u/s 271(1)(c) - Where the AO is not clear whether penalty is levied for concealment of income or...

Penalty u/s 271(1)(c) - Where the AO is not clear whether penalty is levied for concealment of income or furnishing of inaccurate particulars, then such an order suffers from non-application of mind and cannot be upheld in law - AT .....

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