False Exemption Claim on LTCG u/s 10(38) Doesn't Automatically Mean Inaccurate Income Reporting u/s 271(1)(c).

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....Penalty levied U/s. 271(1)(c) - false claim of exemption of LTCG u/s 10(38) - mere making of a claim, which is not sustainable in law, by itself, will not amount to furnishing inaccurate particulars regarding the income of the assessee - AT....