https://www.taxtmi.com/highlights?id=45279 Penalty u/s 271(1)(c) - defraud by making false depreciation claim - The burden of proving the guilty animus on the part of the assessee is on the Revenue, like on Prosecution in criminal cases and no such negative burden could be cast upon by the assessee himself. en-us Tue, 19 Mar 2019 10:55:38 +0530 Tue, 19 Mar 2019 10:55:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=45279 Penalty u/s 271(1)(c) - defraud by making false depreciation claim - The burden of proving the guilty animus on the part of the assessee is on the Revenue, like on Prosecution in criminal cases and no such negative burden could be cast upon by the assessee himself. Highlights Income Tax Tue, 19 Mar 2019 10:55:38 +0530 https://www.taxtmi.com/highlights?id=45279