https://www.taxtmi.com/highlights?id=17136 The word “false“ in this context need be given only the wide meaning - The possibility of penalty cannot be a reason to require that it can be treated as undisclosed income only when the claim is found to be made deliberately - HC en-us Thu, 06 Feb 2014 11:19:41 +0530 Thu, 06 Feb 2014 11:19:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=17136 The word “false“ in this context need be given only the wide meaning - The possibility of penalty cannot be a reason to require that it can be treated as undisclosed income only when the claim is found to be made deliberately - HC Highlights Income Tax Thu, 06 Feb 2014 11:19:41 +0530 https://www.taxtmi.com/highlights?id=17136