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4 results for “penalty u/s 271”+ Section 10(20)clear

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Key Topics

Section 2546Section 2635Section 2645Section 271(1)4Section 2503Section 92C2Section 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

u/s 271(1)(c) of the I.T. Act". Thus, no specific charge is specified either in the assessment order or in the penalty notices. On these facts, the decision of Hon'ble Karnataka High Court in the case of Manjunatha Cotton and Ginning Factory (supra) would be squarely applicable. The above decision has been followed by ITAT, Delhi Benches

M/S SARAF SEASONING UDYOG vs. THE COMMISSIONER OF INCOME TAX AND ANR

ITA/322/2017
HC Rajasthan
09 Jul 2024

Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR

Section 96

u/s 107 & 150 Cr.P.C. DEFENDANT’S WITNESSES DW1 DW2 Smt. Ram Bala, the defendant Shri Surender Dayal Gupta, husband of the defendant 6. DW1 Ram Bala and DW2 Surender Dayal Gupta have proved their affidavits as Ex.DW1/A and Ex.DW2/A respectively. DOCUMENTS RELIED UPON OR PUT TO THE DEFENDANT Ex.DW1/1 Marriage card of daughter of defendant RFA No. 322/2017 Page

PRINCIPAL COMMISSIONER OF INCOME TAX-I vs. M/S K.S. CAPITAL SERVICES PRIVATE LIMITED

ITA/63/2024HC Rajasthan03 Jul 2024

Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR

Section 153Section 250Section 254Section 263Section 264Section 2ASection 92C

u/s 143(3)/250 Rs. 125,52,57,206/- Less: Relief granted by the Hon'ble ITAT (Royalty from Brew Operator Agreement) Rs 2,72,68,740/- The other additions made in the assessment order under head Royalty on Handsets of Rs.78,53,40,000/- and Royalty on Infrastructure Equipments of Rs 39,04,76,313/- are also being reduced

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

ITA/82/2020HC Rajasthan14 Feb 2022

Bench: AKIL KURESHI,SUDESH BANSAL

10 Signature Not Verified CS (COMM) 82/2020 Page 57 of 241 4(5). ‘pseudonymisation’ means the processing of personal data in such a manner that the personal data can no longer be attributed to a specific data subject without the use of additional information, provided that such additional information is kept separately and is subject to technical and organisational measures