Penalty u/s 271(1)(c) - sale of land - Only because the assessee agreed to the additions because of the deeming provisions it cannot be construed to be filing of inaccurate particulars on the part of the assessee. - AT
Penalty u/s 271(1)(c) - sale of land - Only because the assessee agreed to the additions because of the deeming provisions it cannot be construed to be filing of inaccurate particulars on the part of the assessee. - AT
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