TMI BlogPenalty u/s 271(1)(c) - Whether 'mens rea' or deliberate attempt is not essential for levy of penalty -...Penalty u/s 271(1)(c) - Whether 'mens rea' or deliberate attempt is not essential for levy of penalty - A mere making of the claim, which is not sustainable in law, by itself, will not amount to furnishing inaccurate particulars regarding the income of the assessee. Such a claim made in the return cannot amount to furnishing the inaccurate particulars. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
