Case Law Details
Case Name : Karan Raghav Exports Pvt. Ltd. Vs Commissioner of Income Tax (Delhi High Court)
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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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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