Penalty u/s 271(1)(c) - assessee has made a claim, which is one of the arguable claims, but assessee in...

Penalty u/s 271(1)(c) - assessee has made a claim, which is one of the arguable claims, but assessee in its own wisdom, withdrawn that claim During the course of assessment proceedings itself, but it cannot be said that the claim of the assessee was wrong or false - no penalty - AT .....

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