https://www.taxtmi.com/caselaws?id=275883 The High Court upheld decisions by the Commissioner of Income Tax (Appeals) and Tribunal, ruling that disallowance of a deduction claim does not merit penalties if no false information was provided. Technical non-compliance with deduction conditions does not automatically trigger penalties without deliberate concealment or furnishing of inaccurate particulars. The appellant's penalty under section 271(1)(c) was canceled for relevant assessment years as there was no incorrect declaration filed, leading to dismissal of appeals. en-us Tue, 21 Mar 2017 00:00:00 +0530 Sun, 21 Oct 2018 06:41:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275883 The High Court upheld decisions by the Commissioner of Income Tax (Appeals) and Tribunal, ruling that disallowance of a deduction claim does not merit penalties if no false information was provided. Technical non-compliance with deduction conditions does not automatically trigger penalties without deliberate concealment or furnishing of inaccurate particulars. The appellant's penalty under section 271(1)(c) was canceled for relevant assessment years as there was no incorrect declaration filed, leading to dismissal of appeals. Case-Laws Income Tax Tue, 21 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275883