Penalty U/s. 271(1)(c) of IT Act can not be imposed for mistake in calculation of deduction If Assessee furnished all the details

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5.6 There cannot be a straight jacket formula for detection of these defaults of concealment or of furnishing inaccurate particulars of income and indeed concealment of particulars of income and in accurate particulars of income may at times overlap. It depends upon the facts of the each case. In the assessment proceedings the ITO while ascertaining the total income chargeable to tax would be in a position to detect the specific or de

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