Case Law Details
Case Name : Pearl Beach Promoters P. Limited Vs Assessing Officer (ITAT Chennai)
Appeal Number : ITA Nos. 1289 & 1290/CHNY/2023
Date of Judgement/Order : 03/06/2024
Related Assessment Year : 2017-18
Courts :
All ITAT ITAT Chennai
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Pearl Beach Promoters P. Limited Vs Assessing Officer (ITAT Chennai)
In the case of Pearl Beach Promoters P. Limited vs. Assessing Officer, ITAT Chennai ruled that penalties under sections 271D and 271E were not applicable to the company. These penalties were proposed because the company had received cash loans from its directors and re
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