#section 271(1)(c)
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Penalty u/s 271(1)(c) Not Sustainable for Bona Fide 54F Claim Delayed by Builder Default: ITAT Delhi
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No Penalty for Disallowed Advances & Interest Claims: ITAT Bangalore
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Addition u/s. 68 set aside as source of credits disclosed: ITAT Mumbai
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License fee for broadcasting sports event apportioned as 10% towards recorded events and 90% towards live coverage
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Till March 2013 section 68 not require explanation of source of credit: ITAT Mumbai
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Assessee proves identity & creditworthiness of lender: Upholds deletion of Addition
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Jurisdiction of JAO to conduct proceedings u/s. 148A: Matter referred to Larger Bench
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Section 40A(3) cannot be invoked as income estimated based on gross profit rate
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Addition merely based on difference in Form 26AS and sales disclosed in P&L not sustainable
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ITAT Delhi Quashes ₹40.94 Crore Penalties for Non-Compliance Under Sec. 271(1)(c)
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ITAT Surat Deletes Section 271(1)(c) Penalty on Estimated Income Addition
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ITAT Deletes Section 271(1)(c) Penalty for Leave Encashment Disallowance
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Benefit of explanation (ix) of section 153B not available as reference to Indo-Swiss DTAA invalid
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