Ignorance of law by Non Resident is valid excuse for penalty

Where foreign company having deputed assessee-non-resident in India, paid salary to him after deducting taxes payable, failure of assessee to show said income in his return was to be regarded as bona fide mistake for which penalty under sec. 271(1)(c) could not be levied
Emilio Ruiz Berdejo [2012] 26 taxmann.com 24 (Pune - Trib.)