#section 271(1)(c)
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1,640 articlesIncome Tax
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Immunity under clause (2) of Expl. 5 to Sec 271(1)(c) available even if tax not paid by due date of ROI
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Non or Inaccurate Submission of Assets bills makes Assessee liable to penalty u/s. 271(1)(c)
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No penalty for Concealment if AO accepts Income Returned u/s. 153A
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Return Filed belated cannot be revised U/s. 139(5)
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If no information given in return found to be incorrect / inaccurate, the assessee cannot be held guilty of furnishing inaccurate particulars
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To impose Penalty u/s. 271(1)(c) receipt of amount in dispute must constitutes income of assessee
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Penalty for concealment of income cannot be imposed for Mere disallowance of expenses
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No Penalty if wrong claim caused by bona fide mistake
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Gain from foreign exchange fluctuation eligible for deduction u/s 80HHC
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S. 271(1)(c) Ignorance of law can be valid excuse for non resident
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Penalty cannot be levied automatically for mere transfer pricing adjustment
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No concealment penalty for exemption claimed by Assessee based on certificate issued by department
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Making incorrect claim in law not amounts to furnishing inaccurate particulars
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