https://www.taxtmi.com/highlights?id=22849 Penalty u/s 271(1)(c) - Since the department itself has accepted assessee’s claim for such writing off of preliminary expenses in the immediately preceding assessment year, disallowance of similar claim in subsequent year will not make it a fit case for levy of penalty - AT en-us Thu, 07 May 2015 08:05:08 +0530 Thu, 07 May 2015 08:05:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=22849 Penalty u/s 271(1)(c) - Since the department itself has accepted assessee’s claim for such writing off of preliminary expenses in the immediately preceding assessment year, disallowance of similar claim in subsequent year will not make it a fit case for levy of penalty - AT Highlights Income Tax Thu, 07 May 2015 08:05:08 +0530 https://www.taxtmi.com/highlights?id=22849