TMI BlogLevy of penalty u/s. 271(1)(c) - It is a mere claim of exemption which is allowed in the normal...Levy of penalty u/s. 271(1)(c) - It is a mere claim of exemption which is allowed in the normal computation, but not allowable u/s. 115JB and there cannot be any penalty for a wrong claim. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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