#Section 271AAB
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111 articlesIncome Tax
Income Tax
No 271AAB Penalty for Book-Based Disallowances Without Search Incriminating Material
Income Tax
Income Tax
Income from Accommodation Entries Restricted to 8% on Estimation Basis
Income Tax
Income Tax
Search-Based Penalties Collapsed: Additions Were Only Disallowances, Not Undisclosed Income
Income Tax
Income Tax
Criminal prosecution quashed as ITAT rejected allegation of concealment during penalty proceeding
Income Tax
Income Tax
Penalty Quashed for Non-Existent Undisclosed Income under Section 271AAB
Income Tax
Income Tax
ITAT quashes 271AAB Penalty as Assessee Not Required to Maintain Books Under 44AA
Income Tax
Income Tax
Section 271AAB Penalty Set Aside for Failure to Establish Undisclosed Income
Income Tax
Income Tax
Documented LTCG on Listed Shares Not ‘Undisclosed Income’ for 271AAB Penalty
Income Tax
Income Tax
Penalty Deleted as Loose Sheet Found to Be Mere Projection, Not Undisclosed Income
Income Tax
Income Tax
Recorded & Verifiable LTCG Share Transactions Cannot Be Treated as Undisclosed Income
Income Tax
Income Tax
Section 271AAB Penalty Not Leviable on Fully Recorded, Documented LTCG
Income Tax
Income Tax
Section 271AAB Penalty Not Automatic Without Incriminating Material: ITAT Indore
Income Tax
Income Tax
Penalty Quashed as AO Failed to Record Satisfaction Under Section 270A
Income Tax
Income Tax
