Court Rules In Favor of Taxpayer: Inadvertent Filing Error Not Grounds for Penalty u/s 271.

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....Levy of Penalty u/s 271 - certain expenses which were not allowable expenses under the Act were not added back to the total income - The High Court concludes that, in this case, the tax audit report was filed along with the return of income, and the mistake in not properly uploading the return was a genuine error in the given circumstances. As a result, the appeal of the revenue is dismissed.....