Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Penalty u/s 271(1)(c) - excess claim of exemption u/s 54EC - Merely because the AO did not accept such a stand of the assessee, would not automatically permit revenue to levy penalty.
Penalty u/s 271(1)(c) - excess claim of exemption u/s 54EC - Merely because the AO did not accept such a stand of the assessee, would not automatically permit revenue to levy penalty.
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