New Holland Tractors (India) (P.) Ltd. v. CIT
49 Taxmann.com 573High Court2014#4892 most cited
What is New Holland Tractors (India) (P.) Ltd. v. CIT authority for?
The charge of concealment of income and furnishing of inaccurate particulars of income may overlap. A taxpayer's conduct can be considered bonafide even if their submissions were rejected in the quantum appeal.
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judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2025.
Also referred to as
New Holland Tractors (India) (P.) Ltd. v. CIT · penalty u/s 271(1)(c) · furnishing inaccurate particulars · concealment of income · bonafide conduct · section 271 · section 142(1) · section 143(3) · section 274
Also reported as
228 Taxmann 66