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  • Penalty Proceedings

Penalty Proceedings

No Penalty Can Be Imposed U/S.271B of Income Tax Act If Reasonable Cause Exists for Failure: Kerala HC Sets Aside Penalty Imposed Upon Co-Op Societies For Delay In Submitting Audit Reports
High Courts

No Penalty Can Be Imposed U/S.271B of Income Tax Act If 'Reasonable Cause' Exists for Failure:...

Tulip Kanth2 Jan 2025 8:15 PM IST

The Kerala High Court set aside the direction of imposing a penalty on the assessees- Co-operative Societies after noting that there was a...

Expression ‘Action For Imposition Of Penalty Is Initiated’ U/S. 275(1)(c) of Income Tax Act Refers To Date On Which First Introductory Step For Such Action Is Taken: Delhi HC
High Courts

Expression ‘Action For Imposition Of Penalty Is Initiated’ U/S. 275(1)(c) of Income Tax Act Refers...

Tulip Kanth13 Nov 2024 3:31 PM IST

The Delhi High Court observed that the period of limitation within which the proceedings under Section 271C of the Income Tax Act are to be completed...

Verdictum

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