Dismissing the appeal of the revenue the Court held that; there was no error or illegality in the findings recorded by the Tribunal that the claim of deduction at the rate of 100 per cent. by the assessee for the eighth assessment year on expansion of its unit was on account of its bona fide belief and that this was not a case of furnishing of any inaccurate particulars or concealment of income which warranted penalty.  (AY. 2011-12)