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Income Tax - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

Penalty u/s. 271(1)(c) - the action of the assessee cannot be ...


Penalty u/s 271(1)(c) Requires Contextual Analysis Amid Differing Interpretations in Income Tax Cases.

September 21, 2019

Case Laws     Income Tax     AT

Penalty u/s. 271(1)(c) - the action of the assessee cannot be discarded summarily on the face of divergent views prevailing on the subject. - AT

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  10. Penalty u/s 271(1)(c) - Tribunal was required to consider post-amended provision of section 271 [1] of the Act. - HC

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