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Penalty u/s 271(1)(c) Not Justified for Bona Fide Error in Short-Term Capital Gains Calculation.
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....Penalty u/s 271(1)(c) - computation of short term capital gains on sale of various office premises - WDV taken as per The Companies Act as against Income Tax Act - bonafide computational error - could not be termed as furnishing of inaccurate particulars of income which justifies imposition of penalty u/s 271(1)(c).....