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.

24

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

Issues it is cited on

Judgments citing New Holland Tractors (India) (P.) Ltd. v. CIT

New Holland Tractors (India) (P.) Ltd. v. CIT (49 Taxmann.com 573) — Cited in 24 Judgments | BharatTax