Section 271(1)(c) Penalty Deemed Irrelevant for Tax Calculations u/s 115JB, No Concealment Affecting Tax Evasion.

Penalty u/s 271 (1)(c) - when the computation was made u/s 115JB, the aforesaid concealment had no role to play and was totally irrelevant. Therefore, the concealment did not lead to tax evasion at all. .....

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