Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2002 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2002 (8) TMI 405 - ITAT DELHIExtract: .......ve been rejected. Mere rejection of a claim in the facts and circumstances of the present case is not good enough to impose penalty under section 271(1)(c) of the IT Act. 9. We find no infirmity in the order of the CIT(A) and has, thus, no hesitation in dismissing the same. 10. In view of the discussion above the appeal of the Revenue is dismissed.
|