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Showing posts with label Supreme Court. Show all posts
Showing posts with label Supreme Court. Show all posts
Wednesday, October 13, 2021

S. 271(1)(c), [S. 145], Court (SC), Penalty-Concealment-Mercantile method of accounting-Recovery of loan was doubtful-interest has shown as income-Deletion of penalty is held to be justified. [S. 145]

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Section :- S. 271(1)(c), [S. 145]   Court (SC) Penalty-Concealment-Mercantile method of accounting-Recovery of loan was doubtful-interest ...

S. 271(1)(c), Court (SC), Penalty-Concealment-Mercantile method of accounting-Recovery of loan was doubtful-interest has shown as income-Deletion of penalty is held to be justified. [S. 145]

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Section :- S. 271(1)(c) Court (SC) Penalty-Concealment-Mercantile method of accounting-Recovery of loan was doubtful-interest has show...
Sunday, October 3, 2021

S. 271(1)(c) [SC] [Favor Revenue] :- Incorrect adjustment of Depreciation ,liable for penalty.

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Court : SUPREME COURT Section : 271(1)(c) Name of the case Citation : 184 Taxman 8 (SC)/ [2009] 315 ITR 460 (SC)/ [2009] 222 CTR 213 Penalty...
Tuesday, July 9, 2013

High courts can't reappraise evidence: SC

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  High courts can't reappraise evidence: SC High courts cannot reappraise evidence to determine whether a criminal charge is ...
Wednesday, August 1, 2012

Prima facie demand raised has no leg to stand, it should be stayed fully

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  if Prima facie demand raised has no leg to stand, it should be stayed fully If on a cursory glance it appears that the demand ra...
Saturday, October 8, 2011

Despite bar in Proviso to s. 14A, s. 147 reopening for earlier years valid

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Honda Siel Power Products Ltd. Vs. Dy. Commissioner of Income Tax & Anr. [SLP No. 19085/2011, dtd. 29.07.2011] Despite bar in Proviso to...
Friday, September 30, 2011

Digest of case law , Aug 2011

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Journals Referred : BCAJ, CTR, DTR, ITD, ITR, ITR (Trib), Income Tax Review, SOT, Taxman, Taxation, TLR, TTJ, BCAJ, ACAJ, S. 2 (ia): a...