https://www.taxtmi.com/caselaws?id=358155 The High Court dismissed the appeal as it found no substantial question of law. It upheld the Tribunal's findings that there was no concealment of income and that the penalty deletion under Section 271(1)(c) was justified. The disallowance under Section 80IB was due to an interpretative issue, not concealment. The Court concluded that the case did not warrant interference under Section 260A as it was based on factual findings and interpretation of the law. en-us Tue, 30 Jan 2018 00:00:00 +0530 Thu, 05 Apr 2018 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358155 The High Court dismissed the appeal as it found no substantial question of law. It upheld the Tribunal's findings that there was no concealment of income and that the penalty deletion under Section 271(1)(c) was justified. The disallowance under Section 80IB was due to an interpretative issue, not concealment. The Court concluded that the case did not warrant interference under Section 260A as it was based on factual findings and interpretation of the law. Case-Laws Income Tax Tue, 30 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358155