Explanation 5A to section 271(1)(c) is now very clear, that if there is a difference in the original...

Explanation 5A to section 271(1)(c) is now very clear, that if there is a difference in the original return filed under section 139 (1) of the Act and the return filed in response to section 153A of the Act, the assessee is deemed to have concealed the income - Levy of penalty confirmed - AT .....

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