https://www.taxtmi.com/caselaws?id=195955 The High Court upheld the Tribunal's decision, ruling that no penalty under Section 271(1)(c) could be imposed as the assessee was entitled to claim deductions under Section 80P of the Income Tax Act. The court dismissed the appeals filed by the department and affirmed the Tribunal's decision in favor of the assessee. en-us Tue, 20 Dec 2016 00:00:00 +0530 Wed, 15 Nov 2017 08:33:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195955 The High Court upheld the Tribunal's decision, ruling that no penalty under Section 271(1)(c) could be imposed as the assessee was entitled to claim deductions under Section 80P of the Income Tax Act. The court dismissed the appeals filed by the department and affirmed the Tribunal's decision in favor of the assessee. Case-Laws Income Tax Tue, 20 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195955