Penalty u/s 271(1)(c): Mistakes or Delays Cannot Benefit Individual's Legal Position in Deduction Cases.

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....Levy of penalty u/s 271(1)(c) - deduction u/s 80IB - One’s own mistake or delay can’t be used to advance one’s cause. In law, nobody can claim the benefit of delays or mistakes on his own part; though it may advance the cause of the other side - AT....