https://www.taxtmi.com/caselaws?id=63984 The Tribunal concluded that the penalty under section 271(1)(c) was not applicable in the case of the assessee and, therefore, deleted the penalty. The appeal was allowed in favor of the assessee. en-us Mon, 18 Jul 1994 00:00:00 +0530 Thu, 03 Feb 2011 09:50:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63984 The Tribunal concluded that the penalty under section 271(1)(c) was not applicable in the case of the assessee and, therefore, deleted the penalty. The appeal was allowed in favor of the assessee. Case-Laws Income Tax Mon, 18 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63984