https://www.taxtmi.com/caselaws?id=347727 A bona fide, uncontroverted mistake in claiming deduction under Section 80HHB did not justify penalty under Section 271(1)(c) because the assessee had disclosed the relevant particulars and there was no proof of false particulars or deliberate concealment. A mere unsustainable claim, without more, was insufficient to amount to furnishing inaccurate particulars, so deletion of penalty was upheld. On the Section 260A appeal, the court held that the proposed issues turned on settled principles and concurrent factual findings, with no perversity or debatable legal question shown. No substantial question of law arose, and the appeal failed at the threshold. en-us Wed, 30 Aug 2017 00:00:00 +0530 Fri, 08 Sep 2017 18:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347727 A bona fide, uncontroverted mistake in claiming deduction under Section 80HHB did not justify penalty under Section 271(1)(c) because the assessee had disclosed the relevant particulars and there was no proof of false particulars or deliberate concealment. A mere unsustainable claim, without more, was insufficient to amount to furnishing inaccurate particulars, so deletion of penalty was upheld. On the Section 260A appeal, the court held that the proposed issues turned on settled principles and concurrent factual findings, with no perversity or debatable legal question shown. No substantial question of law arose, and the appeal failed at the threshold. Case-Laws Income Tax Wed, 30 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347727