This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
No Section 270A Penalty When Cess Claim Made in Good Faith and Withdrawn Post-Amendment
Case Law Details
- Case Name
- Capgemini Technology Services India Limited Vs ACIT (ITAT Pune)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2020-21
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Capgemini Technology Services India Limited Vs ACIT (ITAT Pune)
No Misreporting, Only Misunderstanding – Education Cess Claim Was Bonafide – Cess Disallowance Cannot Trigger 270A Penalty –Pune Tribunal Gives Penalty a Decent Burial
In this appeal, Capgemini Technology Services India Ltd challenged the penalty of Rs.93,30,373/- levied by AO u/s 270A for alleged under-reporting arising from the claim of deduction of Health & Education Cess. The assessment was completed u/s 143(3) r.w.s. 144B with disallowance of Rs.5.34 crore towards cess. AO imposed penalty treat...
Author Info
