#section 271(1)(c)
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1,640 articlesIncome Tax
Income Tax
Mere taking of a claim, which is not sustainable in law, will not amount to furnishing inaccurate particulars
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Income Tax
Penalty cannot be levied on the basis of deeming provision
Income Tax
Income Tax
No penalty if assessee not concealed any material fact or any factual information given not been found to be incorrect
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Income Tax
If addition itself Set aside, there cannot be penalty for concealment
Income Tax
Income Tax
Penalty u/s. 271(1)(c) cannot be imposed on a debatable issue
Income Tax
Income Tax
No Penalty on Income surrendered with condition that no penal action shall be taken
Income Tax
Income Tax
Despite concealment Penalty U/s. 271(1)(c) can not be imposed if book profits assessed U/s. 115JB
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Income Tax
Mere erroneous claim is no ground for levying penalty
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Income Tax
Mere Disallowance of Expense not a ground to proceed u/s 271(1)(c)
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Income Tax
Return is only document where assessee can furnish his income details
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Income Tax
No penalty in absence of finding that return filed is incorrect or erroneous or false
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Income Tax
Despite Offering Income In S. 148 ROI, S. 271(1)(c) Penalty Leviable
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Income Tax
Mere making of non sustainable claim not amounts to furnishing inaccurate particulars
Income Tax
Income Tax
