Case Law Details
In the instant case, what has emerged is that the Assessee, having realised that the expenditure claimed towards travelling under Section 57 of the Act was not tenable, offered the amounts expended to be added to her income and, accordingly, paid the requisite tax and interest upon the same. In our opinion, this was not a case, where, the Assessee could be said to have either concealed particulars or furnished inaccurate particulars of her income.
. It was, essentially, a case, where, an untenable claim for deduction of travel expenditure under Section 57 of the Act had been made and that too based on the advise of a professional, i.e., an Accountant.
