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TMI BlogPenalty u/s 271(1)(c) - assessee has merely shifted the taxability in this year; and hence; there could...Penalty u/s 271(1)(c) - assessee has merely shifted the taxability in this year; and hence; there could not be a remotest case for levy of penalty either for concealment of income or for furnishing of any inaccurate particulars - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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