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No Penalty for Bona Fide Claim on Depreciation; No Inaccurate Income Particulars u/s 271(1)(c.
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....Penalty u/s 271(1)(c) - claim of depreciation at 10% is under the bonafide belief that the residential quarters were utilized for the hospital purpose and formed part and parcel of hospital premises - mere making of a bonafide claim would not amount to furnishing of inaccurate particulars of income - no penalty - no substantial question of law arises....