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    <title>Income Accepted u/s 153A Means No Concealed Income; No Penalty u/s 271(1)(c) Possible.</title>
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    <description>Where returned income filed under section 153A is accepted by the AO, there will be no concealment of income and, consequently, penalty u/s. 271(1)(c) cannot be imposed - AT</description>
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      <description>Where returned income filed under section 153A is accepted by the AO, there will be no concealment of income and, consequently, penalty u/s. 271(1)(c) cannot be imposed - AT</description>
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