#Section 271E
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159 articlesIncome Tax
Income Tax
Levy of penalty u/s 271D without any assessment proceedings is invalid
Income Tax
Income Tax
Section 115BBE needs Relook: Know Misuse, Consequences & Judicial Precedents
Income Tax
Income Tax
Penalty u/s 271D and 271E leviable as reasonable cause for accepting loan and advances in cash not explained
Income 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
In absence of source of cash loans, provisions of section 269SS/ 269T not applicable
Income Tax
Income Tax
Penalty u/s 271E leviable as reasonable cause for non-complying with section 269T not shown
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
Income Tax: Section 271E Penalty cannot be Imposed Mechanically
Income Tax
Income Tax
Penalty u/s. 271D/ 271E of the Income Tax Act not leviable in case of ‘loan given’
Income Tax
Income Tax
Penalty u/s 271E mandatory due to repayment of loan in cash in excess of Rs. 20,000
Income Tax
Income Tax
Penalty u/s 271D/ 271E deleted on basis of reasonable cause
Income Tax
Income Tax
