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Income Tax Case Laws - Section: 271C

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Cases for Section: 271C
Showing 1 to 15 of 113 Records
 
  • 2016 (6) TMI 888 - ITAT CHANDIGARH

    Penalty u/s 271CA - waiver of penatly u/s 273B - failure with respect to TCS liability - Held that - Levy of penalty under section 271C of the Income-tax Act, 1961, for failure To ... ... ...


  • 2016 (6) TMI 838 - ITAT KOLKATA

    Penalty u/s 271(1)(c) - validity of show cause notice - Held that - The show cause notice u/s. 274 of the Act is defective as it does not spell out the grounds on which the penalty... ... ...


  • 2016 (6) TMI 739 - KERALA HIGH COURT

    Penalty under Section 271C - non deduction of tds as required by them under Section 194A - Held that - When there is a failure on the part of the assessee to deduct tax at source i... ... ...


  • 2016 (6) TMI 485 - ITAT COCHIN

    Penalty levied u/s. 271C - short delay in remitting the TDS to the credit of Central Government - Held that - We find that there is a reasonable cause established by the assessee f... ... ...


  • 2016 (5) TMI 22 - ITAT DELHI

    Rectification of mistake - rectification of the order passed u/s 201(1) and 201(1A) seeked - Held that - what is required for adjudication is only the subsequent appeal of the asse... ... ...


  • 2016 (5) TMI 96 - ITAT HYDERABAD

    Stay - Penalty under section 271C - tds u/s 194H - whether the assessee is required to make any TDS under section 194H is pending adjudication before the Hon ble Supreme Court of I... ... ...


  • 2016 (3) TMI 818 - ITAT AGARA

    Penalty under section 271 C - failure to deduct tax on payment made on account of salary - Held that - In FY 2008-09 the assessee was found to have failed to deduct tax on payment ... ... ...


  • 2016 (3) TMI 496 - ITAT AHMEDABAD

    Penalty u/s 271C - non deduction of tds u/s 194LA - Held that - The assessee had paid compensation to the land owners but has not deducted the tax u/s 194LA of the Act from such pa... ... ...


  • 2016 (1) TMI 583 - SUPREME COURT

    Penalty u/s 271C - Penalty for failure to deduct tax at source - reasonable cause - ITAT and HC deleted the penalty levy - Held that - In the present appeals we are concerned with ... ... ...


  • 2016 (5) TMI 69 - ITAT CHANDIGARH

    Penalty under section 271C - failure to deduct tax - Held that - In the present case, we find that the assessee has not been treated as an assessee-in-default as per section 201 of... ... ...


  • 2015 (12) TMI 910 - DELHI HIGH COURT

    Failure to deposit TDS deducted from the salary received by the expatriate employee outside India - penalty u/s 271C - Held that - In the present case, in light of the factual find... ... ...


  • 2016 (1) TMI 680 - ITAT MUMBAI

    Penalty u/s Sec. 271C - non deduction of tds on five foreign remittances u/s 195 - (i) Engineering and Draughting services provided by AEC. - (ii) Payments for purchase of shrink w... ... ...


  • 2015 (11) TMI 116 - ITAT KOLKATA

    Penalty u/s. 271C - failure to deduct tax and deposit to Govt. account - short deduction of TDS u/s. 194D of the Act treating the payments as contractual receipts u/s. 194C - CIT(A... ... ...


  • 2015 (10) TMI 2108 - ITAT HYDERABAD

    Penalty levied under S.271C - non deduction of TDS - CIT(A) deleted penalty levy - Held that - The provisions of S.271C are subject to the provisions of S.273B of the Act. As per S... ... ...


  • 2015 (11) TMI 630 - ITAT CHANDIGARH

    Penalty levied under section 271C - assessee had not deducted tax at source under section 194A on interest payment - Held that - As per the provisions of section 194A(3)(iii)(f) no... ... ...


 
   
 
 
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