No Penalty for Depreciation Concealment if Tax Paid u/s 115JB; No Tax Evasion Found.

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....Penalty u/s 271(1)(c) - tax was paid on the income assessed u/s 115JB - the concealment did not lead to tax evasion at all penalty u/s 271(1)(c) could not be imposed in respect of the false claim of depreciation. - HC....