Penalty u/s 271(1)(c) - defraud by making false depreciation claim - The burden of proving the guilty...

Penalty u/s 271(1)(c) - defraud by making false depreciation claim - The burden of proving the guilty animus on the part of the assessee is on the Revenue, like on Prosecution in criminal cases and no such negative burden could be cast upon by the assessee himself. .....

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