No penalty for disallowance under normal provisions if tax was levied under MAT for cases prior to 1

IT/ILT : Section 115JB, Read with Sections 115JA and 271(1)(c), of the Income-Tax Act, 1961 – Minimum Alternate Tax – Penalty Under Section 271(1)(c) Wherein Additions/Disallowances made under Normal Provisions of the Said Act but Tax Levied under MAT Provisions Under Sections 115JB /115JC, for Cases Prior to Assessment Year 2016-17