APPLICABILITY OF SECTION 271 C OF INCOME TAX ACT

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..... APPLICABILITY OF SECTION 271 C OF INCOME TAX ACT
Query (Issue) Started By: - AJIT Tiwary Dated:- 16-9-2019 Last Reply Date:- 16-9-2019 Income Tax
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Income Tax
Dear Expert, i wo .....

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..... uld like to explan the matter through example, as follow: Mr. A started its profession in the year 2012-13 and had not taken registration of TAN under income tax act. during financial year 2015-16 he .....

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..... has taken TAN and pay all liabilities related to TDS provision of income tax act. after few year survey has been conducted in his premises and liability related to financial year 2014-15 arised which .....

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..... also has been paid by Mr.A. now penality under section 271C has been initieted for the financial year 2014-15. question is that :is Mr. A liable for penalty if he has not taken registration TAN in f .....

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..... inancial year 2014-15. if yes please guide me how and, if no please provide me case law which will be justifiable for that. Reply By KASTURI SETHI: The Reply: The following case law is useful for yo .....

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..... u :- 2019 (9) TMI 631-ITAT Delhi in the case of Shiv Sai Infrastructure (P) Ltd. Vs.ACIT, Circle 77, New Delhi Date of decision : 11.9.2019.
Discussion Forum - Knowledge Sharing .....

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