https://www.taxtmi.com/caselaws?id=342002 The Court upheld the Tribunal's decision, confirming that the penalty under Section 13 of the Interest-Tax Act, 1974, was not applicable as the assessee had not concealed particulars of interest or furnished inaccurate particulars. The appeal was dismissed, and the substantial questions of law were answered in favor of the respondent. en-us Wed, 19 Apr 2017 00:00:00 +0530 Sat, 22 Apr 2017 06:54:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342002 The Court upheld the Tribunal's decision, confirming that the penalty under Section 13 of the Interest-Tax Act, 1974, was not applicable as the assessee had not concealed particulars of interest or furnished inaccurate particulars. The appeal was dismissed, and the substantial questions of law were answered in favor of the respondent. Case-Laws Income Tax Wed, 19 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342002