The Tribunal held that  the genuineness of exhibition expenses claimed was not found incorrect by the authority. Therefore the assessee should not be visited with penalty merely because the claim made by the assessee was not maintainable in the view of the Department unless and until the genuineness of the expenses claimed found to be incorrect or erroneous. The provisions of law permit the assessee to claim the deduction in the year in which the assessee deducts the tax at source and deposits the amount to the Department. Thus the assessee had not furnished any inaccurate particulars of income deliberately. Accordingly he could not be visited with the  concealment penalty. Followed  Price Waterhouse Coopers Pvt. Ltd. v. CIT( 2012) 348 ITR 306 (SC)  ( AY.2012-13)