https://www.taxtmi.com/highlights?id=22131 Penalty u/s.271(1)(c) - If the assessee has claimed the deduction u/s 43B on the basis of actual payment, then it should be held that the assessee’s claim for deduction for the impugned assessment year is not bonafide or the assessee cannot be held liable for furnishing of inaccurate particulars. - AT en-us Tue, 17 Mar 2015 08:04:43 +0530 Tue, 17 Mar 2015 08:04:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=22131 Penalty u/s.271(1)(c) - If the assessee has claimed the deduction u/s 43B on the basis of actual payment, then it should be held that the assessee’s claim for deduction for the impugned assessment year is not bonafide or the assessee cannot be held liable for furnishing of inaccurate particulars. - AT Highlights Income Tax Tue, 17 Mar 2015 08:04:43 +0530 https://www.taxtmi.com/highlights?id=22131