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        Case ID :
        Income Tax

        Penalty u/s 271(1)( c) - Addition on account of interest on FDR...

        Penalty u/s 271(1)(c) Not Imposed for Different Interest Calculation Methods on FDRs by Assessee and AO.

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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        Penalty u/s 271(1)( c) - Addition on account of interest on FDR - Merely because of method of calculating the interest income as adopted by the assessee company does not match with that adopted by the AO then in that eventuality no penalty can be levied. - AT

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