#Section 271D
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310 articlesIncome Tax
Income Tax
Section 271D Penalty Invalid if AO fails to record satisfaction: Rajasthan HC
Income Tax
Income Tax
Proposed Amendments to Penalty Provisions in Income Tax Act
Income Tax
Income Tax
Budget 2025: AO to Impose Sections 271C to 271E Penalty Instead of JCIT
Income Tax
Income Tax
Section 269SS non-compliance due to bonafide belief: Section 271D Penalty deleted
Income Tax
Income Tax
Penalty u/s. 271E in absence of any repayment of loan not leviable: ITAT Kolkata
Income Tax
Income Tax
Non-response to notice due to bonafide reasons justified hence matter remanded: Karnataka HC
Income Tax
Income Tax
Penalty u/s. 271D set aside as claim made in an open and bonafide manner: ITAT Bangalore
Income Tax
Income Tax
Levy of penalty u/s. 271D without recording any satisfaction untenable: Andhra Pradesh HC
Income Tax
Income Tax
Section 271E penalty Initiation without recording reasons unsustainable: Madras HC
Income Tax
Income Tax
Acceptance of Loans via Journal Entries Violates Section 269SS, but not warrant a penalty
Income Tax
Income Tax
Penalty not leviable as violation of section 269SS and 269T not justified without clear finding: ITAT Ahmedabad
Income Tax
Income Tax
Consolidated Imposition of Sections 271D & 271E Penalty Unjustified: ITAT Cochin
Income Tax
Income Tax
Penalty u/s. 271D unwarranted as reasonable cause shown for cash receipt on sale of property: ITAT Bangalore
Income Tax
Income Tax
