No Penalty Imposed: Assessee's Bona Fide Explanation and Full Disclosure u/s 271(1)(c) Leads to Relief.

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....Penalty u/s 271(1)(c) - agreed addition based on statement in survey u/s 133A - since the assessee has explained the circumstances under which the addition in question has been made and further established that the explanation is bonafide and it has disclosed all the facts material to the computation of its total income - no penalty....