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    <title>Investment in Hospital Construction Accurately Reported; Section 271(1)(c) Charge Invalid Against Assessee Company.</title>
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    <description>Penalty u/s 271(1)(c) - The assessee company also disclosed the investment in construction in hospital as non current investment in balance-sheet. Thus, the assessee fully and truly disclosed the return of income and, therefore, the charge of furnishing inaccurate particulars of income by the Assessing Officer is not valid. - AT</description>
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      <description>Penalty u/s 271(1)(c) - The assessee company also disclosed the investment in construction in hospital as non current investment in balance-sheet. Thus, the assessee fully and truly disclosed the return of income and, therefore, the charge of furnishing inaccurate particulars of income by the Assessing Officer is not valid. - AT</description>
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