https://www.taxtmi.com/caselaws?id=180526 The Tribunal remitted the matter of deduction under section 80IA and the claim of bad debts back to the Assessing Officer for further examination. The Tribunal allowed the appeal against the penalty under section 271(1)(c), emphasizing that making an unsustainable claim does not automatically imply furnishing inaccurate particulars, citing the Supreme Court's decision in CIT vs. Reliance Petro Products (P) Ltd. en-us Mon, 27 Aug 2012 00:00:00 +0530 Mon, 05 Jun 2017 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180526 The Tribunal remitted the matter of deduction under section 80IA and the claim of bad debts back to the Assessing Officer for further examination. The Tribunal allowed the appeal against the penalty under section 271(1)(c), emphasizing that making an unsustainable claim does not automatically imply furnishing inaccurate particulars, citing the Supreme Court's decision in CIT vs. Reliance Petro Products (P) Ltd. Case-Laws Income Tax Mon, 27 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180526