#section 271(1)(c)
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1,640 articlesIncome Tax
Income Tax
Penalty cannot be imposed for merely treating capital asset as Agricultural Land
Income Tax
Income Tax
ITAT remands back the issue of Section 271(1)(c) Penalty to AO
Income Tax
Income Tax
No penalty if no deliberate attempt to evade payment of taxes
Income Tax
Income Tax
No section 36(1)(iii) disallowance unless Direct Nexus between Borrowed Funds & Capital Withdrawals
Income Tax
Income Tax
Section 132(4) statement & notings found during search sufficient to invoke section 153A jurisdiction
Income Tax
Income Tax
Football & Income Tax- Penalty, in both, is Hefty
Income Tax
Income Tax
Once quantum addition deleted, penalty u/s. 271(1)(c) has no legs to stand
Income Tax
Income Tax
Mere Rejection of section 35D claim not amounts to Concealment of Income
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Income Tax
Section 271(1)(c) Penalty proceedings not sustainable if not specifies Limb
Income Tax
Income Tax
Section 271(1)(c) Penalty Justified if Assessee not Acted Bonafidely
Income Tax
Income Tax
ITAT Allowed Exemption not claimed in ITR filed due to Inadvertence
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Income Tax
Section 271(1)(c) penalty cannot be levied on additions based on estimate
Income Tax
Income Tax
Invocation of Section 263 to initiate Penalty proceeding not sustainable when addition itself deleted by ITAT
Income Tax
Income Tax
