Penalty u/s 271(1)(c) - tax payable as per the MAT u/s 115JB - no penalty imposable under normal...

Penalty u/s 271(1)(c) - tax payable as per the MAT u/s 115JB - no penalty imposable under normal provision when the tax liability has been fastened on the assessee under the special provisions of Section 115JB .....

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