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

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

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Published on

04/02/2026

By Mariya Paliwala

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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…

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Mariya Paliwala https://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.

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

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