Penalty u/s 271(1)(c) - when facts are disclosed in a return and are misstated, the raising of a legal...

Penalty u/s 271(1)(c) - when facts are disclosed in a return and are misstated, the raising of a legal plea of the exemption cannot make the return a false return within the meaning of Section 43(1). - IT has not committed any error while deleting the penalty - HC .....

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