#Section 271A
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66 articlesIncome Tax
Income Tax
Post search abatement of pending assessments under 158BA(2) is not automatic
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ITAT Bangalore Deletes Section 271D Penalty on Cash Sale Receipt
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Section 271A Penalty Sustained Despite VSV Settlement; Non-Maintenance of Books Proved
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No Double Penalty for Same Default Under Sections 271A and 271B: ITAT Chennai
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Penalty Deleted as Audited Books Existed Despite Rejection for Defects
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Rejection of Books Not Enough to Sustain Section 271A Penalty
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Only First 142(1) Default Penalizable: ITAT Slashes Penalty and Sends Other Issues Back
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Section 271A Penalty Quashed for Local Authority Not Maintaining Books of Accounts
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Tax Audit Exception: ITAT Confirms Interest is Not “Gross Receipts” for 44AB and Deletes Penalty
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ITAT Kolkata Deletes Penalty u/s 271B Where No Books Were Maintained
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Time-Barred Reassessment Notices Quashed: Limitation Period Enforced
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F&O Turnover to be Computed as per ICAI Guidance, Not AO’s Method
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Set off of loss of PE against interest income from External Commercial Borrowing allowed
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Income Tax
