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AO cannot re-open assessment merely for non filing of ITR unless the total income is exceeding maximum amount which is not chargeable to tax    *    Companies Act, 2013-25 Key Highlights    *    status foodgrain pulses and oilseed    *    Service tax exemption for transportation of life saving medicines    *    Applicability Of Service tax on Liquidated Damages    *    Goods and GST Bill passed    *    WITH GST CONSTITUTIONAL AMENDMENTS, WHAT NEXT ?    *    determination of assessable value for job work transaction    *    CENVAT CREDIT    *    Excise Cenvat credit on Electricity Power bill    *    Employees sent on deputation to subsidiary/ associate companies (Service Tax)    *    GLOW SIGN AND HOARDING    *    Regarding cenvat credit on service tax on rent a cab    *    Potato Chips as Namkeen    *    Central Excise Exemption of ₹ 150 Lakhs    *    Cenvat credit on water treatment plant    *    Cenvat Credit - refund - export of services - The registration is not the sole criteria for granting refund, so long the other conditions are satisfied, refund shall be granted - Tri    *    CENVAT credit demo cars capital goods input nothing is demonstrated today that a demo car falls in any of the Chapters dealing with capital goods - credit cannot be allowed - Tri    *    Period of limitation - in case duty was required to be paid on the strips, the appellant was entitled to avail credit of duty paid on the granules, which would have neutralized the entire demand on the strips - in this Revenue neutrally background, there could be no malafide on the part of the appellant to evade duty - Tri    *    Validity of statutory provisions - Imposition of penalty on company and directors - he legislature while in view of such situation has granted discretion to the executive, at the same time, provided for sufficient guidelines and safeguards so that such discretion does not convert into arbitrary or discretionary exercise of powers - HC    *    Strengthening Our Debt Markets (Dr. Raghuram G. Rajan, Governor - August 26, 2016 - at Annual Day Address to Foreign Exchange Dealers Association of India, Mumbai)

Income Tax Case Laws - Section: 276

Home Case Index Income Tax Sections List
Cases for Section: 276
Showing 1 to 15 of 68 Records

    Prosecution proceedings - Concealment of income or postponement of the tax due - penalties levied under Section 271(1)(c) - assessee willfully evaded the payment of the tax as per the provisions of the Act and committed offence punishable under Secti... ... ...

  • 2015 (9) TMI 394 - BOMBAY HIGH COURT

    Recovery proceedings - Whether notice for recovery, as contemplated by Rule 2 was served upon the debtor ? - The prayer is, as Bank and Recovery Officer failed to comply with the mandatory provisions of Rules 48, 49, 50 and 52 of Second Schedule appe... ... ...

  • 2015 (3) TMI 105 - BOMBAY HIGH COURT

    Attachment of assessee's property and bank accounts - tax dues payable by the petitioner's late father - non consideration of appeal by Jurisdictional Commissioner - Held that - The delay in the Jurisdictional Commissioner of Income Tax takin... ... ...


    Concealment of income - Penalty and demand notices issued accordingly - Criminal prosecution against assessee - Held that - Considering date of filing of the return, date of processing the return and date of issuance of the said notice, it is evident... ... ...

  • 2012 (2) TMI 216 - DELHI HIGH COURT

    Evasion of income tax abnormal dealings search conducted - donations collected in the names of approved trusts and institutions without authority and scrupulously aiding the donors in siphoning off the donated money back to them in dubious ways, afte... ... ...


    Priority in recovering dues - Secured Creditors or Crown debt - Held That - secured creditor has preference over the dues of the Income Tax Department in respect of the secured assets.

  • 2011 (5) TMI 156 - SUPREME COURT OF INDIA

    Prosecution u/s 276C(1), 277 and 278 - Posecution had led evidence to prove that revised return was filed by the firm under the name of accused Hem Raj and on that basis assessment was made by the assessing authority - There is further evidence to sh... ... ...

  • 2010 (4) TMI 652 - Madras High Court

    Offences and prosecution false verification Willful attempt to evade tax criminal proceedings Petition discharged discharge petition filed on ground penalty cancelled by Tribunal, making prosecution groundless cancellation of penalty by Tribunal not ... ... ...


    Power of Appellate court to reverse the order of acquittal failure to furnish return - offence punishable under sections 276 and 278 - The reasons given by the trial court for acquitting the respondent appears to be reasonable and are based on eviden... ... ...

  • 2009 (1) TMI 205 - ALLAHABAD HIGH COURT

    Recovery of Tax Attachment and sale of property Petition purchased property from father in laws who was defaulter and against whom recovery proceedings were initiated - the Commissioner of Income-tax has referred sub-rule (6) of rule 11 of Part I of ... ... ...


    Non-deduction of tax at source on the payments made to the subcontractors violation of section 194(C)(2) - A perusal of assessment order proves that TDS had been deducted and income of sub-contractors had been counted as income of the Partnership Fir... ... ...

  • 2007 (10) TMI 275 - PATNA HIGH COURT

    Application for quashing the entire proceeding against the petitioners u/s 276 and 277 tribunal set aside original assessment by directing fresh assessment assessee paid tax as per fresh assessment - absence of any mala fide intention on the part of ... ... ...

  • 2007 (9) TMI 206 - Gujarat HIGH COURT

    Tribunal had allowed assessee s appeal and quashed penalty imposed for (concealment of income) but proceedings were pending While the appeal was pending before tribunal, the dept. initiated criminal proceedings against petitioners held that once the ... ... ...

  • 2007 (6) TMI 173 - MADRAS High Court

    ... ...
    ... ... in part and the sentence of two years rigorous imprisonment on the accused passed in E. O. C. C. No. 207/1986 on the file of the Additional Chief Metropolitan Magistrate EO-II, Egmore, Chennai, is set aside while confirming the fine of Rs. 4,65,000.

  • 2007 (5) TMI 149 - HIGH COURT, DELHI

    Offences and prosecution - Petitioner contended that once penalty proceedings u/s 271(1)(c) of the Act are set aside, no prosecution for the same could be launched on the ground of addition of income - Tribunal quashed the prosecution

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