#section 271(1)(c)
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1,640 articlesIncome Tax
Income Tax
Bonafide claim of assessee for an expenditure to be revenue in nature which in itself is debatable, do not attracts provision of S. 271(1)(c)
Income Tax
Income Tax
No penalty for disallowance U/s. 40(a)(i) if TDS deducted next year
Income Tax
Income Tax
No Penalty for addition merely due to application of deeming Provision U/s. 50C
Income Tax
Income Tax
No penalty for mere disallowance u/s.40(a)(ia) of expenses claimed
Income Tax
Income Tax
No Penalty u/s. 271(1)(c) for not offering capital gains on S. 50C stamp duty value
Income Tax
Income Tax
Penalty u/s 271(1)(c ) cannot be imposed on account of deeming fiction u/s. 50C
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No penalty for mere change in head of income
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Income Tax
No Penalty on addition based on decision not available at the time of filing ROI
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Income Tax
Surrender after detection of incriminating material with regard to income so surrendered is not voluntary
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Income Tax
Consistent losses show mistake/ absence of intention to evade taxes
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Penalty order to be quashed if issue already been decided in Assessee’s favour
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Income Tax
No penalty on income surrendered in survey proceedings which was disclosed in return of Income
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Income Tax
No penalty for wrong claim of depreciation , if claim was bona fide
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