452 results for “penalty u/s 271”+ Deductionclear
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In the result, both the appeals of the assessee are allowed as indicated hereinabove
Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)
deduction u/s 80-IA and disallowance u/s 14A. Thereafter on the last page of the assessment order, it is mentioned that penalty proceedings u/s 271