https://www.taxtmi.com/caselaws?id=375746 The ITAT upheld the CIT(A)'s decision to delete the penalty under section 271(1)(c) of the Act, citing the debatable nature of simultaneous deduction claims under sections 80 HHC and 80 IA. The ITAT dismissed the revenue's appeal, emphasizing the conflicting decisions of different courts and tribunals on the issue and finding no reason to interfere with the CIT(A)'s findings. en-us Thu, 21 Feb 2019 00:00:00 +0530 Mon, 25 Feb 2019 05:26:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375746 The ITAT upheld the CIT(A)'s decision to delete the penalty under section 271(1)(c) of the Act, citing the debatable nature of simultaneous deduction claims under sections 80 HHC and 80 IA. The ITAT dismissed the revenue's appeal, emphasizing the conflicting decisions of different courts and tribunals on the issue and finding no reason to interfere with the CIT(A)'s findings. Case-Laws Income Tax Thu, 21 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375746