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Cash Repayment of Loans Attracts Section 271E Penalty Despite Prior Section 68 Addition
Case Law Details
- Case Name
- Sant Baba Sunder Singh Ji Canadian Charitable Trust Vs CIT (Punjab and Haryana High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Punjab and Haryana HC
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Sant Baba Sunder Singh Ji Canadian Charitable Trust Vs CIT (Punjab and Haryana High Court)
The Punjab and Haryana High Court heard an appeal concerning penalties levied on Sant Baba Sunder Singh Ji Canadian Charitable Trust (the trust) by the Income Tax authorities for violation of provisions of the Income Tax Act, 1961. The appellant challenged the orders of the Income Tax Appellate Tribunal, Division Bench, Chandigarh (14.06.2016), which had upheld the orders of the Commissioner of Income Tax (Appeals), Patiala (26.12.2013), and the penalty order of the Joint Commissioner of...
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