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No concealment penalty despite wrong claim if no inaccurate particulars reported by assessee
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Corporate Tax
No concealment penalty despite wrong claim if no inaccurate particulars reported by assessee
Posted on
on
September 5, 2013
Tenet Tax Daily September 5 2013
By
tenettax-team
Corporate Tax
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Section 10(23C) recognition not to be denied to a society pursuing other objects along with education
Treating an exp. as capital when earlier it was held as revenue on similar facts would be sheer ‘change of opinion’