Case Law Details
Case Name : Headmaster Saloon Pvt. Ltd. Vs DCIT (ITAT Chandigarh)
Appeal Number : ITA No. 114/C HD/ 2020
Date of Judgement/Order : 27/01/2023
Related Assessment Year : 2012-13
Courts :
All ITAT ITAT Chandigarh
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Headmaster Saloon Pvt. Ltd. Vs DCIT (ITAT Chandigarh)
ITAT Chandigarh held that claiming of wrong depreciation on the advice of auditor is bona fide claim and hence penalty under section 271(1)(c) of the Income Tax Act not leviable.
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