https://www.taxtmi.com/caselaws?id=300466 The Tribunal ruled in favor of the appellant, directing the deletion of the penalty imposed under section 271(1)(c) of the Act. The decision emphasized the necessity of proper assessment and evidence in disallowance cases to prevent unjust penalties. en-us Fri, 30 Nov 2018 00:00:00 +0530 Fri, 04 Feb 2022 06:58:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300466 The Tribunal ruled in favor of the appellant, directing the deletion of the penalty imposed under section 271(1)(c) of the Act. The decision emphasized the necessity of proper assessment and evidence in disallowance cases to prevent unjust penalties. Case-Laws Income Tax Fri, 30 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300466