Penalty u/s 271B Deleted: Company Lacks Professional Qualifications Despite Employing Specialized Doctors for Profit Motive.

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....Penalty u/s 271B - receipt from profession or receipt from business - the company in itself cannot be said to be having any professional qualification or education - It was running only with a motive to earn profit through engagement of specialized doctors and with the help of plant & machinery - carrying on a profession, possession of some professional qualification is must - penalty deleted....