Commissioner Of Income Tax vs Reliance Petroproducts (P) Ltd.
Whether making an incorrect claim for expenditure in the return of income amounts to furnishing inaccurate particulars of income under section 271(1)(c) of the Income Tax Act, 1961, thereby attracting penalty? --- Held: No. A mere making of a claim which is not sustainable in law, by itself, does not amount to furnishing inaccurate particulars regarding the income of the assessee.
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