No Penalty for Highway Depreciation Claim: Bona Fide Conduct u/s 271(1)(c) Saves Assessee from Penalty.

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....Penalty u/s 271(1)(c) - claim of depreciation on the NH-6 constructed by them on built, operate and transfer basis @ 10% - The conduct of the respondent-assessee or examination of facts has been found and held to be bonafide - No penalty.....