#Section 271B
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244 articlesIncome Tax
Income Tax
Penalty for not getting books audited not leviable once penalty for non-maintenance of books levied
Income Tax
Income Tax
When public servant makes demand & bribe giver accepts & pays, it is obtainment u/s 13(1)(d) of P.C. Act
Income Tax
Income Tax
When books of accounts are not maintained, levying penalty u/s 271B for not getting books audited unjustified
Income Tax
Income Tax
Penalty u/s 271B levied for non-furnishing of audit report without reasonable cause
Income Tax
Income Tax
Delay in Tax Audit Report Submission is Technical Breach: ITAT deletes section 271B Penalty
Income Tax
Income Tax
Section 271B penalty deleted – Tax audit report submitted before finalization of assessment
Income Tax
Income Tax
No section 271B penalty for mere venial technical breach of delay in filing tax audit report
Income Tax
Income Tax
No section 271B Penalty as failure to furnish return was due to ignorance & misguidance
Income Tax
Income Tax
Fresh adjudication directed as assessment order was dismissed on erroneous reasoning
Income Tax
Income Tax
Penalty not leviable if there is reasonable cause for failure to get accounts audited
Income Tax
Income Tax
No section 271B penalty for Non fling of tax audit report due to Reasonable cause
Income Tax
Income Tax
ITAT deletes Section 271B penalty imposed by AO on commission agent
Income Tax
Income Tax
ICAI guidance for calculating turnover in case of derivatives is valid
Income Tax
Income Tax
