Penalty levied U/s. 271(1)(c) - false claim of exemption of LTCG ...
Case Laws Income Tax
April 22, 2017
Penalty levied U/s. 271(1)(c) - false claim of exemption of LTCG u/s 10(38) - mere making of a claim, which is not sustainable in law, by itself, will not amount to furnishing inaccurate particulars regarding the income of the assessee - AT
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