https://www.taxtmi.com/highlights?id=13491 Penalty u/s 271(1)(c) - One has to see whether the attitude of the assessee in obtaining only the bills and not the materials/goods would amount to concealment of particulars of income or furnishing of inaccurate particulars in order to attract the provisions of section 271(1)(c) - Order of ITAT reversed - penalty confirmed - HC en-us Fri, 19 Jul 2013 07:32:04 +0530 Fri, 19 Jul 2013 07:32:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=13491 Penalty u/s 271(1)(c) - One has to see whether the attitude of the assessee in obtaining only the bills and not the materials/goods would amount to concealment of particulars of income or furnishing of inaccurate particulars in order to attract the provisions of section 271(1)(c) - Order of ITAT reversed - penalty confirmed - HC Highlights Income Tax Fri, 19 Jul 2013 07:32:04 +0530 https://www.taxtmi.com/highlights?id=13491