Claim though ineligible in law but based on CA certificate does not amounts to making false claim

Claim though ineligible in law but made on the basis of CA certificate does not amounts to making false claim and consequently furnishing of inaccurate particulars of income

The aforesaid appeal has been filed by the assessee against impugned order dated 27.5.2015, passed by Ld. CIT (Appeals)-6, New Delhi in relation to the penalty proceedings u/s 271(1)(c) for the assessment year 2009-10. The assessee is aggrieved by levy of penalty of Rs. 7,31,244/- on account of disallowance of deduction u/s 80 IC while com

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