https://www.taxtmi.com/highlights?id=60799 Penalty u/s 271(1)(c) - the words are clean and simple and in order to expose the assessee to the penalty, unless the case is strictly covered by the Proviso, the penalty provision cannot be invoked and by no stage of imagination the incorrect claim in law can tantamount to furnishing of inaccurate particulars. - HC en-us Mon, 06 Dec 2021 09:36:21 +0530 Mon, 06 Dec 2021 09:36:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=60799 Penalty u/s 271(1)(c) - the words are clean and simple and in order to expose the assessee to the penalty, unless the case is strictly covered by the Proviso, the penalty provision cannot be invoked and by no stage of imagination the incorrect claim in law can tantamount to furnishing of inaccurate particulars. - HC Highlights Income Tax Mon, 06 Dec 2021 09:36:21 +0530 https://www.taxtmi.com/highlights?id=60799