Penalty levied u/s. 271(1)(c) - mere treatment of an amount as revenue (by the AO) instead of capital...

Penalty levied u/s. 271(1)(c) - mere treatment of an amount as revenue (by the AO) instead of capital (by the taxpayer) - The rejection of such a claim by the Appellate Tribunal does not amount to furnishing inaccurate particulars of income, thereby levying penalty u/s. 271(1)(c) - AT .....

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