Penalty u/s 271(1)(c) Not Imposed Due to AO's Failure to Specify Correct Limb for Wrong Deduction Claim.

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....Penalty u/s.271(1)(c) - wrong claim of deduction u/s.80IA(4)(iv)(a) - AO is under obligation to specify the correct limb at the time of initiation as well as at the time of levy of penalty. - No penalty.....