Dismissing the appeal of the revenue the Court held that the    disallowance of expenditure on account of the professional fees, travelling expenses, tender expenses, etc., with respect to the new power projects were wrongfully claimed as revenue expenditure by the assessee which was confimed in quantum proceedings would not justify levy of penalty on the ground that inaccurate particulars of income had been furnished. CIT v. Reliance petroproducts pvt. Ltd.( 2010) 322 ITR 158 (SC),  ( AY.2007-08)