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![Penalty u/s 271(1)(c) is not Leviable when Income was Charged under MAT Provisions: ITAT Kolkata [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/12/No-Penalty-Taxscan.jpg "Penalty u/s 271(1)(c) is not Leviable when Income was Charged under MAT Provisions: ITAT Kolkata [Read Order]")
Penalty u/s 271(1)(c) is not Leviable when Income was Charged under MAT Provisions: ITAT Kolkata [Read Order]
In DCIT v. M/s Associate Alcohols & Breweries Ltd, the division bench of the Kolkata ITAT held that penalty under section 271(1)(c) of the Income...