Penalty Imposed for Incomplete Tax Details u/s 271(1)(c) Related to Book Profit Calculation u/s 115JB.

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....Penalty u/s 271(1)(c) - Computation of book profit not done u/s 115JB - There was definitely a failure on the part of the assessee to furnish particulars necessary for its assessment. Rigours of Section 271(1)(c) was attracted - AT....