Case Law Details
Case Name : Trine Entertainment Limited Vs ITO (ITAT Mumbai)
Appeal Number : ITA No. 276/MUM/2023
Date of Judgement/Order : 10/05/2023
Related Assessment Year : 2011-12
Courts :
All ITAT ITAT Mumbai
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Trine Entertainment Limited Vs ITO (ITAT Mumbai)
ITAT Mumbai held that penalty u/s 271(1)(c) not leviable as mere making of a claim which is not sustainable in law by itself will not amount to furnishing of inaccurate particulars of income.
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