https://www.taxtmi.com/highlights?id=23644 Penalty u/s 271(1(c) - With the omission of the expression ‘deliberately’, mens rea is no longer a prerequisite for imposition of penalty - penalty under Section 271(1)(c ) is a civil liability and the wilful concealment is not an essential ingredient - HC en-us Sat, 04 Jul 2015 11:21:53 +0530 Sat, 04 Jul 2015 11:21:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=23644 Penalty u/s 271(1(c) - With the omission of the expression ‘deliberately’, mens rea is no longer a prerequisite for imposition of penalty - penalty under Section 271(1)(c ) is a civil liability and the wilful concealment is not an essential ingredient - HC Highlights Income Tax Sat, 04 Jul 2015 11:21:53 +0530 https://www.taxtmi.com/highlights?id=23644