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2 results for “penalty u/s 271”+ Business Incomeclear

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Key Topics

Section 271(1)4Section 2742

PR. COMMISSIONER OF INCOME TAX vs. M/S HARI NARAIN PARWAL

ITA/90/2020HC Rajasthan21 Feb 2024

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

Section 143Section 143(3)Section 271Section 271(1)Section 271(1)(c)Section 274

business loss of Rs. 14,046/- with the income from short term capital loss and assessed the total income at Rs. 96,88,900/- as against loss of Rs. 5,00,14,046/-, claimed in the ITR. 10. Penalty proceedings u/s 271

PR. COMMISSIONER OF INCOME TAX vs. M/S SKYWAYS INDUSTRIAL ESTATE COMPANY (P) LTD.

ITA/82/2020
HC Rajasthan
14 Feb 2022

Bench: AKIL KURESHI,SUDESH BANSAL

business entity. Thus, in case of corporate or other non-natural business entity, the disclosure of data relating to the Registrant of the infringing domain name would not be covered by the GDPR. 96. She makes reference to Article 4 of GDPR to explain the process of ‘pseudonymisation’. Further, attention of the Court is also drawn to Article