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of <h1>Penalty Appeal Dismissed for No Income: Case Law Update</h1> The Gujarat HC dismissed the appeal on penalty imposition under Section 271(1)(c) of the Income Tax Act for a case with no disclosed or assessed income, ... - The Gujarat High Court dismissed the appeal regarding the imposition of penalty under Section 271(1)(c) of the Income Tax Act when there is a case of loss. The court held that when the disclosed income and assessed income are nil, no penalty can be imposed. No substantial question of law arose in this case.
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