Revision u/s 263 - levy of penalty u/s .271(1)(c) - CIT is not competent to direct the AO to redo the...

Revision u/s 263 - levy of penalty u/s .271(1)(c) - CIT is not competent to direct the AO to redo the assessment with a view to initiate and levy penalty in respect of erroneous claim of deduction u/s 10B. - AT .....

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