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1. Penalty for non deduction of tax at source - bona fide belief proved - penalty set aside - AT

2. Penalty under section 271(1)(c) – assessee in bona fide belief that Dharmada collections were not part of its income but were diverted by an overriding title towards...

3. Levy of penalty u/s 271B - Failure to get accounts audited u/s 44AB - the claim of the Assessee that he was under reasonable and bona fide belief that his turnover did...

4. Penalty u/s 271(1)(c) - The Revenue may or may not agree with this understanding of law of the assessee but the fact that there can be a bona fide view to that effect...

5. Classification of imported goods - plastic bubble toy or plastic toy - whether the imported goods are restricted/prohibited - adequate materials are available before the...

6. Classification of imported goods - children building/constructable robot toys in CKD condition with individual box packing and are electronic toys - drones - Teaching...

7. Taxability - Section 65 (105) (zb) - Photography services - It is pertinent to mention that bona fide belief is the belief of a reasonable person operating in an...

8. Extended period of limitation - Demand of Service Tax - It appears that non-payment of service tax could be on account of the belief that no service tax was payable in...

9. Levy of penalty u/s 86 of the DVAT Act, 2004 - Bonafide Beliefs - The appellants had while furnishing their returns proceeded on the bona fide belief that revenues...

10. Penalty u/s 271B - failure to file audit report on due date - penalty levied u/s 271B cannot be levied for the reason that there was a failure on the part of the...

11. Classification of goods - rate of GST - Plastic Toys - The Toys of plastic manufactured and supplied by the applicant fall under 95030030 - the GST applicable on the...

12. Imposition of penalty u/s 10(b) r.w.s 10-A of the Central Sales Tax Act, 1956 - unauthorized use of Form C to purchase goods like valves, regulators, PP caps, aluminum...

13. TDS u/s 192 - non deduction of TDS on Cash medical benefit to employees - treating the assessee as, “assessee in default" - time limit for issue of notice u/s 201 - the...

14. Classification of goods - quilts - expended period of limitation - Since the CBEC Circular had issued clarification only on 20.10.2009 that the product manufactured and...

15. Extended period of limitation - Photography Service - bona fide belief is the belief of a reasonable person operating in an appropriate environment and is not some sort...