Penalty u/s 271(1)(c) – merely making a wrong claim in the return of income cannot a ground for imposing...

Penalty u/s 271(1)(c) – merely making a wrong claim in the return of income cannot a ground for imposing penalty u/s 271(1)(c) of the Act as it neither amounts to furnishing inaccurate particulars nor amounts to concealment of income. - AT .....

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