Broad Interpretation of "False" Claims Doesn't Justify Penalties Without Proof of Deliberate Misrepresentation.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The word “false“ in this context need be given only the wide meaning - The possibility of penalty cannot be a reason to require that it can be treated as undisclosed income only when the claim is found to be made deliberately - HC....