https://www.taxtmi.com/caselaws?id=246917 The Tribunal allowed the appeal, emphasizing that penalty under section 271(1)(c) cannot be imposed solely based on disallowance of claims or differences in opinion among authorities, as supported by relevant case laws and judicial precedents. en-us Fri, 14 Mar 2014 00:00:00 +0530 Sat, 26 Apr 2014 16:36:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246917 The Tribunal allowed the appeal, emphasizing that penalty under section 271(1)(c) cannot be imposed solely based on disallowance of claims or differences in opinion among authorities, as supported by relevant case laws and judicial precedents. Case-Laws Income Tax Fri, 14 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246917