Supreme Court dismisses SLP on penalty under Section 271(1)(c) for assessee with prior Section 80G exemption.

The Supreme Court dismissed the Special Leave Petition concerning the penalty imposition under Section 271(1)(c) due to the assessee's prior exemption under Section 80G, leaving the burden question unresolved.

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The Supreme Court dismissed the Special Leave Petition regarding the imposition of penalty under Section 271(1)(c) as the assessee had previously received exemption under Section 80G. The question of burden was left open.

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