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	<title>MAT Provisions Archives - Tax Heal</title>
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		<title>No Penalty u/s 271(1)(c) where disallowances made under normal provisions but tax levied under MAT</title>
		<link>https://www.taxheal.com/no-penalty-us-2711c-where-disallowances-made-under-normal-provisions-but-tax-levied-under-mat.html</link>
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		<dc:creator><![CDATA[CA Satbir Singh]]></dc:creator>
		<pubDate>Sat, 02 Jan 2016 03:41:14 +0000</pubDate>
				<category><![CDATA[Income Tax]]></category>
		<category><![CDATA[MAT Provisions]]></category>
		<category><![CDATA[Section 271(1)(c)]]></category>
		<guid isPermaLink="false">http://taxheal.com/?p=4921</guid>

					<description><![CDATA[<p>As per the circular No 25/2015 issued by CBDT on 31st December 2015 , No Penalty under section 271(1) (C) wherein additions /disallowances made under normal provisions of the income tax act 1961 but tax levied under MAT provisions u/s 115JB/115JC for cases prior to AY 2016-17 Read Complete Circular</p>
]]></description>
										<content:encoded><![CDATA[<p>As per the circular No 25/2015 issued by CBDT on 31st December 2015 , No Penalty under section 271(1) (C) wherein additions /disallowances made under normal provisions of the income tax act 1961 but tax levied under MAT provisions u/s 115JB/115JC for cases prior to AY 2016-17</p>
<p>Read<a href="http://www.incometaxindia.gov.in/communications/circular/circular25_2015.pdf" target="_blank"> Complete Circular</a></p>
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