https://www.taxtmi.com/highlights?id=16117 Transfer of plant and machinery to new industrial unit - Rejection of deduction u/s 80IA - Neither there is suppression of fact or misrepresentation of fact by the Assessee - For attracting penalty u/s 271(1)(c) men's rea is necessary - HC en-us Thu, 28 Nov 2013 11:39:14 +0530 Thu, 28 Nov 2013 11:39:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=16117 Transfer of plant and machinery to new industrial unit - Rejection of deduction u/s 80IA - Neither there is suppression of fact or misrepresentation of fact by the Assessee - For attracting penalty u/s 271(1)(c) men's rea is necessary - HC Highlights Income Tax Thu, 28 Nov 2013 11:39:14 +0530 https://www.taxtmi.com/highlights?id=16117