Mere making of non sustainable claim not amounts to furnishing inaccurate particulars

Mere making of claim, which is not sustainable in law, by itself, not amount to furnishing inaccurate particulars

Whether the ITAT was justified in confirming penalty under Section 271(1)(c) of the Income Tax Act, 1961 on the ground that assessee has furnished inaccurate particulars of income for claiming depreciation on building.

Held that there is no finding recorded by assessing officer that any details supplied by th

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