#Section 271B
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233 articlesIncome Tax
Income Tax
No Section 271B Penalty without Assessee’s Reasonable Opportunity to be Heard
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Income Tax
Section 271B penalty not attracted if no books of account been maintained
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Income Tax
Deduction u/s 80P(2)(d) available to cooperative society in respect of dividend received on shares of cooperative banks
Income Tax
Income Tax
Payment towards interconnectivity utility charges from Indian customers not taxable as Royalty
Income Tax
Income Tax
Section 263: Revisionary power cannot be initiated on the basis of audit objection
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Income Tax
Penalty imposed u/s 270A is appealable before CIT(A)
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Income Tax
ITAT imposes Rs. 2,000 Cost for Non-Cooperation in Penalty Appeal
Income Tax
Income Tax
Cash Payment exceeding prescribed limit towards purchase of land disallowed as per section 40A(3)
Income Tax
Income Tax
No Section 271B Penalty for Delayed Audit Report due to IBC Proceedings
Income Tax
Income Tax
ITAT Upholds Penalties u/s 271A & 271B for Bookkeeping & Tax Audit Lapses
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Income Tax
No Penalty u/s 271B for Delay Due to director-cum-accountant’s Death
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Income Tax
No Section 272A(1)(c) penalty if Reasonable cause shown for delay in providing details
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Income Tax
Delay in filing of tax audit report due to technical breach without mala fide intention doesn’t attract 271B penalty
Income Tax
Income Tax
