Case Law Details
Case Name : Tara Jewels Export Pvt. Ltd. Vs. Deputy Commissioner of Income Tax (ITAT Mumbai)
Related Assessment Year : 2002- 03
Courts :
All ITAT ITAT Mumbai
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The law stands very well settled by the Hon’ble Apex Court in the case of CIT vs. Reliance Petroproducts (P.) Ltd., (supra) that merely disallowing a claim of deduction raised by the assessee is not a ground to proceed u/s 271(1)(c). For penalty, it has to be either a case of furnishing of inaccurate particulars, concealment of income or at least the claim should have b
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