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    August 13, 2025 Case Laws Income Tax
    Penalty Orders Under Sections 271(1)(c) and 270A Quashed for Being Beyond Six-Month Limitation Period
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    Income Tax

    Levy of penalty u/s 271D - Cash loans from close relatives...

    Penalty for Cash Loans from Relatives Not Applicable u/s 269SS; Exempt from Section 271D Penalties.

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    Income TaxJanuary 7, 2019Case LawsAT

    Levy of penalty u/s 271D - Cash loans from close relatives cannot be said to fall within the mischief of section 269SS of the Act, as near/close relatives cannot be said to be “other persons” within the meaning of section 269SS

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