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2010 (7) TMI 517 - AT - Income TaxPenalty - Addition was made on account of travelling expense - On the basis of information received from Babtie Consultant India (P.) Ltd. which has duly been confronted to the appellant, it is conclusively proved that the appellant has made a totally unwarranted claim with respect to his tour to London and France - Supreme Court inthe case of M/s. Rajasthan Spinning & Weaving Mills 2009 -TMI - 33419 -SC held that “on every demand penalty is not automatic” - However, in the present case, it is clear that the assessee has furnished inaccurate particulars of income and deliberately made false claim of deduction of foreign expenditure - Therefore, penalty was rightly imposed in the matter - Accordingly the appeal of the assessee is dismissed
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