Penalty u/ s 271(1)(c) - Disallowance on account of personnel expenses, operative expenses and finance...

Penalty u/ s 271(1)(c) - Disallowance on account of personnel expenses, operative expenses and finance expenses - it a “mere disallowance” of an expense does not warrant a penalty for filing inaccurate particulars of income u/s 271(1)(c). - AT .....

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