Case Law Details
Case Name : Smt. Maya K. Dharwani Vs ITO (ITAT Ahmedabad)
Appeal Number : ITA No. 2094/Ahd/2018
Date of Judgement/Order : 23/08/2024
Related Assessment Year : 2013-14
Courts :
All ITAT ITAT Ahmedabad
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Smt. Maya K. Dharwani Vs ITO (ITAT Ahmedabad)
ITAT Ahmedabad held that imposition of penalty u/s. 271(1)(c) of the Income Tax Act justified as deduction was claimed u/s. 54EC and 54F of the Income Tax Act by furnishing inaccurate particulars.
Facts- The assessee is an individual having interest on loans and incom
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