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<h1>High Court rules against penalty under Income Tax Act for lack of evidence</h1> The High Court of Madhya Pradesh held that penalty under section 271(1)(c) of the Income Tax Act was not justified due to lack of evidence of deliberate ... Penalty The High Court of Madhya Pradesh held that penalty under section 271(1)(c) of the Income Tax Act was not justified as there was no evidence of deliberate concealment of income by the assessee. The court answered the questions of law accordingly.
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