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Case Law Details

Case Name : ACIT Vs Sumit P. Bhattacharya (ITAT Mumbai)
Appeal Number : ITA No. 2442/M/2009
Date of Judgement/Order : 11/06/2010
Related Assessment Year : 1998- 99
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Merely because a legal claim has been made, and even though the said claim has been found to be inadmissible, penalty under section 271(1)(c) cannot be imposed

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