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2009 (2) TMI 244 - ITAT DELHI-H
Extract:
.......ary and basic facts relating to the claim. 5.4 In the light of the discussion made above, we, therefore, hold that the assessee has been able to discharge its burden under Expln. 1 to s. 271(1)(c) of the Act. We, therefore, delete the penalty levied under s. 271(1)(c) of the Act. 6. In the result, the appeal filed by the assessee is partly allowed.