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N: Appointment of CAA by DGRI

N: Appointment of CAA by DGRI

F: GST on insurance claim received

C: Amount of remuneration prescribed under section 9A(3)(m) of the Income...

C: Introduction of online e-PRC System for Application seeking Policy/Pro...

N: Amendment in Notification No. 28/2019-Customs (N.T./CAA/DRI) dated 09....

N: Bihar Goods and Services Tax (Fourteenth Amendment) Rules, 2020

N: Appoints the 1st day of January, 2021, as the date on which the provis...

F: Transitional Credit on non - moving inputs

H: Valuation of Rental Income - GST - Deduction of property taxes and oth...

H: Whether a mis- classification of the goods can be the basis for a dete...

H: Classification of goods - Chocolate Milk Powder - it is an admitted / ...

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H: Classification of goods - rate of GST - “Papad” of different shapes an...

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H: Addition u/s 37(1) - disallowing interest provided on loan - loan was ...

H: Levy of penalty u/s 271AAA - concealed income on account of excess cla...

H: Addition of expenditure made towards Corporate Social Responsibility (...

H: Recovery of Interest - attachment order - Upon petitioners failure to ...

H: Interpretation of Statute - whether a Trade Notification can be amende...

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H: Levy of CST - sales in the course of import or inter-State sales - The...

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N: Insolvency and Bankruptcy Board of India (Model Bye-Laws and Governing...

H: Repealing the Securities and Exchange Board of India (Central Database...

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Penalty imposed u/s 271D and 271E - the availing and re–payment of loan...

Income Tax
2-12-2020

Penalty imposed u/s 271D and 271E - the availing and re–payment of loan through book entries was prior to 12th June 2012. Therefore non–compliance to the provisions of section 269SS and 269T of the Act was due to a reasonable cause. Hence, imposition of penalty under section 271D and 271E of the Act in the facts of the present appeals is unjustified. - Tri

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