https://www.taxtmi.com/caselaws?id=60728 The Tribunal held that the assessee was under a bona fide belief regarding the allowability of the foreign tour expenses. The penalty under Section 271(1)(c) was not applicable, and the appeal by the assessee was allowed, citing Supreme Court decisions. en-us Tue, 10 Mar 1981 00:00:00 +0530 Fri, 07 Jan 2011 18:07:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60728 The Tribunal held that the assessee was under a bona fide belief regarding the allowability of the foreign tour expenses. The penalty under Section 271(1)(c) was not applicable, and the appeal by the assessee was allowed, citing Supreme Court decisions. Case-Laws Income Tax Tue, 10 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60728