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2012 (12) TMI 1179 - ITAT CHANDIGARH
Extract:
........ The deduction under section 80IB of the Act was claimed. In the totality of the facts and circumstances, we uphold the levy of penalty u/s 271(1)(c) of the Act. The ground of appeal raised by the assessee is thus dismissed. 14. In the result, the appeal of the assessee is dismissed. Order Pronounced in the Open Court on 6th day of December, 2012.