2018 (3) TMI 1662

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.... 2018, R/TAX APPEAL No. 183 of 2018 - -<br>Income Tax<br>HONOURABLE Mr. JUSTICE AKIL KURESHI And HONOURABLE Mr. JUSTICE B.N. KARIA MR M.R BHATT, SR ADVOCATE WITH MRS MAUNA M BHATT, ADVOCATE FOR THE P....

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....IT [A] ?" As can be seen, the issue pertains to penalty under Section 271 [1](c) of the Income-tax Act, 1961 which the Tribunal had deleted. The quantum additions pertain to disallowance of interest....