https://www.taxtmi.com/caselaws?id=343427 The Tribunal allowed the appeal, directing the deletion of the penalty under section 271BA of the Income Tax Act. The decision was based on the assessee's substantiated compliance with the Act and the liberal interpretation of the penalty provisions. en-us Thu, 16 Feb 2017 00:00:00 +0530 Thu, 25 May 2017 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343427 The Tribunal allowed the appeal, directing the deletion of the penalty under section 271BA of the Income Tax Act. The decision was based on the assessee's substantiated compliance with the Act and the liberal interpretation of the penalty provisions. Case-Laws Income Tax Thu, 16 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343427