No Penalty u/s 271(1)(c) of Income Tax Act: Assessee's Expense Claims Deemed Unsustainable But No Inaccuracy Found.

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....Penalty u/s 271(1)(c) - though the claim of expenses made by the assessee has been found to be not sustainable by the AO, but without bringing anything on record to show whether any inaccurate particulars were filed by the assessee or if any concealment was done by the assessee, no penalty - AT....