High Court Imposes Penalty on Assessee for False Construction Cost Claim u/s 271(1)(c) of Income Tax Act.

Penalty under section 271(1) (c) - the cost of construction in the immovable property was found to be a false claim - where the claim of the assessee was found to be false, the assessee is liable to penalty under section 271(1)(c) - HC .....

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