https://www.taxtmi.com/highlights?id=45415 Penalty u/s. 271(c) - Interest receipt as per TDS certificate - not credited in the P & L a/c - failure to substantiate with any material that why the impugned receipt was not disclosed in its income - furnishing of inaccurate particulars - levy of penalty uphold en-us Wed, 27 Mar 2019 06:08:15 +0530 Wed, 27 Mar 2019 06:08:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=45415 Penalty u/s. 271(c) - Interest receipt as per TDS certificate - not credited in the P & L a/c - failure to substantiate with any material that why the impugned receipt was not disclosed in its income - furnishing of inaccurate particulars - levy of penalty uphold Highlights Income Tax Wed, 27 Mar 2019 06:08:15 +0530 https://www.taxtmi.com/highlights?id=45415