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High Court Upholds Penalty for False Tax Claims u/s 271(1)(c), Emphasizes Strict Liability for Inaccurate Deductions.
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....Levy of penalty u/s 271(1)(c) - mensrea - As Section 271(1)(c) of the Act provides for strict liability and in the present case, deduction have been claimed on the basis of false and non-existent facts, thus the order of the Tribunal restoring the order for levy of penalty is in order. - HC....