https://www.taxtmi.com/highlights?id=59871 Penalty u/s 271(1)(c) - addition on account of addition under the head “Land Compensation and Rehabilitation Expenses” - mere making of the claim, which is not sustainable in law, by itself, will not amount to furnishing inaccurate particulars of income and where no information given in the Return is found to be incorrect or inaccurate, the Assessee cannot be held guilty of furnishing inaccurate particulars. - AT en-us Tue, 28 Sep 2021 18:14:42 +0530 Tue, 28 Sep 2021 18:14:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59871 Penalty u/s 271(1)(c) - addition on account of addition under the head “Land Compensation and Rehabilitation Expenses” - mere making of the claim, which is not sustainable in law, by itself, will not amount to furnishing inaccurate particulars of income and where no information given in the Return is found to be incorrect or inaccurate, the Assessee cannot be held guilty of furnishing inaccurate particulars. - AT Highlights Income Tax Tue, 28 Sep 2021 18:14:42 +0530 https://www.taxtmi.com/highlights?id=59871