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Income Tax - Highlights / Catch Notes

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Penalty u/s 271(1)(c) of the Income Tax Act, when assessee was ...

Case Laws     Income Tax

October 23, 2013

Penalty u/s 271(1)(c) of the Income Tax Act, when assessee was assessed and had paid tax under MAT provisions – there cannot be imposition of penalty under Section 271(1)(c) of the Act for addition made under the normal provisions - HC

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