Just a moment...

⚠✕
❮ Top
FeedbackReport
☰
×

By creating an account you can:

Logo TaxTMI
>
Feedback/Report an Error ✕
Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search ✕
  1. Put words in double quotes for exact word search, eg: "income tax"
  2. Avoid noise words such as : 'and, of, the, a'
  3. Sort by Relevance to get the most relevant document.
  4. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    5. Text Search
  5. The system will try to fetch results that contains ALL your words.
  6. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    7. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search ❯
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws----❯
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ----❯
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ----❯
  • ---- All Years ----
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
    August 2, 2025 Notifications Indian Laws
    ICAI Limits Chartered Accountants to 60 Tax Audit Assignments Per Year Starting April 2026 Under New Guidelines
    August 2, 2025 Notifications Customs
    Government updates customs tariff values for edible oils, metals, and nuts effective August 1, 2025 under Customs Act 1962
    August 2, 2025 Circulars DGFT
    India allocates 5,841 MT sugar export quota to EU for 2025-26 under tariff rate quota rules
    August 2, 2025 Circulars SEBI
    Securities Market Entities Must Ensure Digital Accessibility Under RPWD Act, Conduct Audits, and Report Annually
    August 2, 2025 Case Laws Customs
    Court denies stay on show-cause notice in gold smuggling case under Customs Notification June 30, 2017
    August 2, 2025 Case Laws Income Tax
    Operating Lease Upheld Under Section 2, Lease Rentals Treated as Rent, Not Interest Income
    August 2, 2025 Case Laws Income Tax
    ITAT directs fresh verification of 80G deductions, upholds insurance business income rules, and sustains Section 14A addition
    August 2, 2025 Case Laws Customs
    Bank Guarantee Cannot Be Encashed Without Permission During Appeal Under Section 27 Customs Act
    August 2, 2025 Case Laws Service Tax
    Demand under Section 73(1A) invalid if based on grounds from final adjudicated SCN, upholding natural justice principles
    August 2, 2025 Case Laws IBC
    SC sets aside dismissal of Section 7 IBC claim, debt acknowledgment restarts limitation period under Section 18 Limitation Act
    August 2, 2025 Case Laws Customs
    Eviction under KBLR Act not allowed for SEZ premises; disputes must follow SEZ Act Section 42 arbitration rules
    August 2, 2025 Case Laws GST
    Penalty under Section 129(3) of GST Act set aside due to vehicle breakdown causing delay in e-way bill re-validation
    August 2, 2025 Case Laws IBC
    No Right to File Application After Hearing Reserved Under IBC Section 60(5) Without Exceptional Cause
    August 2, 2025 Case Laws Service Tax
    CESTAT Confirms Remand for Verifying Service Tax Challans with ST-3 Returns Oct 2004-Mar 2007, Adjusts Penalties under Sections 76 & 78
    August 2, 2025 Case Laws Service Tax
    Service tax demand on works contracts to educational institutions up to 01-07-2012 disallowed; post that taxable under new rules
    August 2, 2025 Case Laws Income Tax
    Assessment order valid under Section 143(3) despite misquotation; full Section 80-IA deductions allowed on business interest income
    August 2, 2025 Case Laws Income Tax
    Warranty Provision Allowed as Deduction Under Section 37 for Reasonable Business Expense
    August 2, 2025 Case Laws Customs
    Section 28AA Customs Act Does Not Apply to Interest on Surrendered Unused MEIS Scrips
    August 2, 2025 Case Laws Customs
    No natural justice violation in denying late cross-examination; liability under Section 112(a) quashed without clear findings
    August 2, 2025 Case Laws Customs
    Department's evidence on PVC flex sheets undervaluation rejected for lack of admissible proof under Customs Act Section 28
❮

Are you sure you want to delete "My most important" ?

NOTE:

Highlights

Home / Highlights / Income Tax / 2019 / May, 2019 / This
Back

All Highlights

Showing Results for : Law : All
Reset Filters
Showing
Records
ExpandCollapse

    Highlights

    Home / Highlights / Income Tax / 2019 / May, 2019 / This
    Back

    All Highlights

    Showing Results for : Law : AllReset Filters
    Case ID :
    Income Tax

    Penalty u/s 271(1)(c) - error in filing return - Once the...

    Voluntary Income Revision Before Scrutiny Notice: No Penalty Imposed for Bona Fide Error u/s 271(1)(c) of Income Tax Act.

    📋
    Contents
    Note

    Note

    Note

    Bookmark

    print

    Print

    Print Options

    Income TaxMay 7, 2019Case LawsHC

    Penalty u/s 271(1)(c) - error in filing return - Once the assessee is served with a notice of scrutiny assessment, corrections to the declaration of his income, would not grant an immunity from penalty - The assessee revised income voluntarily before he was confronted with the incorrect claim - original declaration of income suffered from a bonafide unintended error - no penalty

    View Source View

    You may also like:

    Topics

    ActsIncome Tax
    Next ➔