#Section 271D
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310 articlesIncome Tax
Income Tax
Penalty u/s 271D imposed without any satisfaction is unsustainable
Income Tax
Income Tax
Amalgamation disputes under Section 269SS: ITAT deletes Penalty u/s 271D
Income Tax
Income Tax
Penalty u/s 271D leviable on failure to establish reasonable cause for taking cash loans
Income Tax
Income Tax
In absence of source of cash loans, provisions of section 269SS/ 269T not applicable
Income Tax
Income Tax
Penalty under 271D deleted in absence of satisfaction in Assessment Order
Income Tax
Income Tax
Penalty u/s 271D not leviable as reasonable cause for violation of section 269SS duly demonstrated
Income Tax
Income Tax
No penalty under section 269SS and 269T if reasonable cause shown
Income Tax
Income Tax
Penalty order passed in the name of death person after death is invalid
Income Tax
Income Tax
Section 271D cannot be imposed after expiry of larger period of limitation
Income Tax
Income Tax
Rs. 20000 Limit under section 269SS & 269T is person wise
Income Tax
Income Tax
Share application money is not loan or deposit to levy section 271D penalty
Income Tax
Income Tax
Section 269SS not apply when explanation given constitutes reasonable cause
Income Tax
Income Tax
Section 269SS of Income Tax not apply to share application money received in cash
Income Tax
Income Tax
