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    <title>No Penalty for Assessee u/s 271(1)(c) Due to Good Faith Belief in Charitable Dharmada Collections.</title>
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    <description>Penalty under section 271(1)(c) – assessee in bona fide belief that Dharmada collections were not part of its income but were diverted by an overriding title towards charity - No penalty - AT</description>
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