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Levying penalty u/s. 271(1)(c) - A return is not only an ordinary documentary. Assessees have to verify the returns and declare that details furnished are true. Therefore,when an totally unsustainable claim is made it cannot be considered a debatable claim about which two views were possible - levy of penalty confirmed - Tri

Income Tax - Levying penalty u/s. 271(1)(c) - A return is not only an ordinary documentary. Assessees have to verify the returns and declare that details furnished are true. Therefore,when an totally unsustainable claim is made it cannot be considered a debatable claim about which two views were possible - levy of penalty confirmed - Tri - TMI Updates - Highlights .....

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