#section 271(1)(c)
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1,640 articlesIncome Tax

Income Tax
Penalty Imposed Solely on Estimated Profit Addition is not justified
Income Tax

Income Tax
Undisclosed Income Taxed in Flagship Company Not Taxable in Assessee Companies
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Income Tax
Overlooking of reply & Denial of sufficient time to respond: HC set-aside order
Income Tax

Income Tax
Higher rate of tax in case of foreign company is not in violation of non-discrimination clause
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Income Tax
Payment of guarantee fee to Gujarat Government is revenue expenditure
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Income Tax
Give chance to Assessee to establish non-receipt of statutory notices: ITAT
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Income Tax
Failure to Furnish Income Return Deemed as Concealment: Penalty Justified
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Income Tax
Royalty not embedded in import price paid to AE hence adjustment unsustainable
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Income Tax
Payment towards interconnectivity utility charges from Indian customers not taxable as Royalty
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Income Tax
Disallowance of loss claimed u/s 41 in hypothetical way needs fresh examination
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Income Tax
Royalty or technical charges income of non-resident taxable in India on receipt basis under India-Switzerland DTAA
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Income Tax
No Section 271(1)(c) Penalty if AO’s Addition Lacks Jurisdiction
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Initiation of assessment proceedings u/s 153C in case of searched assessee is invalid
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Income Tax
