IT : Where assessee wrongly claimed depreciation on e-commerce site but there was no furnishing of inaccurate particulars, penalty for concealment was not leviable

IT : Where assessee wrongly claimed depreciation on e-commerce site but there was no furnishing of inaccurate particulars, penalty for concealment was not leviable


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[2013] 36 taxmann.com 56 (Kolkata - Trib.)

IN THE ITAT KOLKATA BENCH 'B'

Deputy Commissioner of Income-tax

v.

Hifunda Ltd.*