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Income Tax - Highlights / Catch Notes

Home Highlights November 2016 Year 2016 This

Penalty u/s 271(1)(c) - income from other sources - as per ...

Case Laws     Income Tax

November 25, 2016

Penalty u/s 271(1)(c) - income from other sources - as per assessee reimbursements do not constitute the income of the assessee - the agreement constitutes ‘self-serving document’ - levy of penalty confirmed - AT

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  4. Penalty U/s 271(1)(b) - As only source of income of the assessee is from salary from Government of Rajasthan on which TDS has all ready been deducted and apart from this...

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  9. Penalty u/s 271(1)(c) - failure on the part of legal heir of the deceased assessee to explain the source of part of the deposits - The mere failure on the part of the...

  10. The case involved a dispute over the taxability of reimbursement of salary expenses of seconded employees as Fees for Technical Services (FTS) and levy of penalty u/s...

  11. Penalty u/s 271(1)(c) - disallowance of excessive depreciation - cost of acquisition of wind mill - whether or not assessee is entitled to the benefit under proviso to...

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  15. Non-filer assessee had taxable income but failed to file return u/s 139(1), later filed return in response to notice u/s 148 without considering section 50C provisions,...

 

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