Login
Login
HomeDirect TaxWrong Deduction Claim Alone Doesn’t Attract Penalty If MAT Tax Is Paid:...

Wrong Deduction Claim Alone Doesn’t Attract Penalty If MAT Tax Is Paid: ITAT

Direct TaxTop Stories

Published on

By Mariya Paliwala
itat

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that merely making a wrong claim of deduction does not automatically attract penalty under the Income Tax Act when the assessee’s final tax liability is discharged under the Minimum Alternate Tax (MAT) provisions and there is no tax evasion. The Bench of Anubhav…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Latest articles

Direct Tax

Investments Made Beyond ITR Due Date: ITAT Allows S. 54 Exemption for Investment in Multiple Residential Properties 

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that for assessment...
Direct Tax

Mere Investigation Reports, Abnormal Price Rise Can’t Render Genuine Stock Exchange Transactions As Sham: ITAT 

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that mere...
Direct Tax

Documentary Evidence Overrides ‘Human Probabilities’ in Rs. 27.20 Crore Purchase Dispute: ITAT

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that documentary evidence...
Direct Tax

ITAT Quashes Search Assessments Over Mechanical S. 153D Approval for Each AY

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has quashed assessments framed...

More like this

Direct Tax

Investments Made Beyond ITR Due Date: ITAT Allows S. 54 Exemption for Investment in Multiple Residential Properties 

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that for assessment...
Direct Tax

Mere Investigation Reports, Abnormal Price Rise Can’t Render Genuine Stock Exchange Transactions As Sham: ITAT 

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that mere...
Direct Tax

Documentary Evidence Overrides ‘Human Probabilities’ in Rs. 27.20 Crore Purchase Dispute: ITAT

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that documentary evidence...

About us

About Jurishour – Juris Hour is an online news portal for reporting accurate and honest news, articles, judgments, Circulars, orders and notifications related to legal developments.

Company

Categories

© 2025 Juris Hour. All Rights Reserved.