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2002 (12) TMI 27 - MADRAS HIGH COURTPenalty under section 271(1)(c) and 273(2)(a) - false claim for deduction of certain amounts under section 35(1)(iv) which deals with the expenditure on scientific research - available evidence clearly shows that the sale deed produced by the assessee for the purchase of Chennai property that part of the property was meant for administrative purpose, yet the assessee claimed not only the entire amount paid but also the future amount payable and the interest also as if the assessee had incurred the expenditure towards scientific research - As far as the Gujarat property is concerned, there is absolutely no evidence at all even for the agreement of sale and there was an agreement entered into with a middleman to procure the land for the assessee from some Adivasies - assessee had not put the land for scientific research - conclusion arrived at by the Appellate Tribunal in cancelling the penalty under section 271(1)(c) is not correct - the order of the Tribunal cancelling the penalty levied under section 273(2)(a) is not sustainable
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