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Penalty u/s 271(1)(c) - The assessee’s belief that assessee was entitled for depreciation out of...

Penalty u/s 271(1)(c) - The assessee’s belief that assessee was entitled for depreciation out of purchase made from capital contribution received from Government was bonafide. - no case is there for furnishing of inaccurate particulars of income or concealment of income. .....

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