Assessee's Penalty for False Claim u/s 271(1)(c) Confirmed by Highest Fact-Finding Authority.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Penalty u/s. 271(1)(c) - Clearly, a false claim was not only made by the assessee, but it was agitated before the highest fact finding authority - penalty confirmed. - AT....