Section 153A Assessment Denies 80-1B (11C) Exemption for False Claims of Medical Equipment Purchases for Tax Holidays.

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....Assessment u/s 153A - disallowing exemption u/s 80-1B (11C) - It has to be pointed out that any tax holiday can be granted to a person who declares a truthful return. It cannot and should not be granted to the person who claims that he purchased medical equipments in the guise of treating poor persons.....