#Section 271A
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61 articlesIncome Tax

Income Tax
Budget 2024: Time-limit for filing appeals to Income Tax Appellate Tribunal
Income Tax

Income Tax
No section 271B penalty if reasonable cause exist or if assessee establishes its bonafides
Income Tax

Income Tax
Section 270A(9)(a) Penalty Cannot be Levied for Adhoc Disallowance of Expenditure
Income Tax

Income Tax
No Penalty under Section 271B if Penalty Already Levied under Section 271A
Income Tax

Income Tax
Kerala HC Orders IT Dept to Review Stay Petition on Sec 271A Penalty Proceedings
Income Tax

Income Tax
Loss or low profit cannot be reason for exclusion of comparables for computing ALP: ITAT Mumbai
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Income Tax
ITAT delete Section 271A Penalty: AO Fails to Prove Appellant’s Business Mandating Books under Section 44AA
Income Tax

Income Tax
A Critical Appreciation of Ranchi Bench of ITAT in Rakesh Kr. Jha vs. ITO
Income Tax

Income Tax
Section 40A(2)(b) Disallowance for Assumed Higher Sub-contracting Income is unsustainable
Income Tax

Income Tax
Section 271B penalty not attracted if no books of account been maintained
Income Tax

Income Tax
Cash Payment exceeding prescribed limit towards purchase of land disallowed as per section 40A(3)
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Income Tax
ITAT Upholds Penalties u/s 271A & 271B for Bookkeeping & Tax Audit Lapses
Income Tax

Income Tax
No Section 272A(1)(c) penalty if Reasonable cause shown for delay in providing details
Income Tax

Income Tax
