https://www.taxtmi.com/highlights?id=15343 Penalty u/s 271(1)(c) - Concealment of income would have no role to play and would not lead to tax evasion therefore, penalty cannot be imposed on the basis of the disallowance or additions made under regular provision - AT en-us Mon, 28 Oct 2013 16:23:29 +0530 Mon, 28 Oct 2013 16:23:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=15343 Penalty u/s 271(1)(c) - Concealment of income would have no role to play and would not lead to tax evasion therefore, penalty cannot be imposed on the basis of the disallowance or additions made under regular provision - AT Highlights Income Tax Mon, 28 Oct 2013 16:23:29 +0530 https://www.taxtmi.com/highlights?id=15343