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of <h1>HC of Bombay affirms ITAT, deletes penalty under Section 271(1)(c) for income classification.</h1> <h3>The Commissioner of Income Tax – 3, Mumbai Versus M/s. Tridhara Investments Pvt. Limited</h3> The HC of Bombay upheld the ITAT's decision to delete the penalty under Section 271(1)(c) of the Income Tax Act, 1961, in a case concerning income ... - The High Court of Bombay upheld the decision of the Income Tax Appellate Tribunal to delete the penalty under Section 271(1)(c) of the Income Tax Act, 1961. The dispute was regarding the classification of income from a leased property. The court found no fault with the Tribunal's decision and dismissed the appeal with no costs.
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