Penalty u/s 271(1)(c) – merely making a wrong claim in the ...
Case Laws Income Tax
September 10, 2012
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
View Source