Search: penalty u/s 271

2 results for “penalty u/s 271”+ Section 272A(2)(g)clear

Sorted by relevance

Chennai97 Delhi54 Mumbai49 Bangalore36 Karnataka25 Ahmedabad14 Kerala14 Kolkata9 Cuttack8 Surat7 Hyderabad6 Visakhapatnam5 Jaipur4 Amritsar4 Pune3 SC2 Raipur2 Chandigarh2 Nagpur2 Agra1

Key Topics

Section 143(2)2 Section 115Q2 Deduction2

GENPACT INDIA PRIVATE LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX

C.A. No.-008945-008945 - 2019Supreme Court22 Nov 2019

Bench: HON'BLE THE CHIEF JUSTICE

Section 115QSection 143(2)Section 77A

u/s 46A in the hands of shareholders. However, taking the benefit of Article 13 of India-Mauritius DTAA, which provides for capital gain arising on transfer of shares of Mauritius resident taxable in that country and under Mauritius tax laws capital gain is totally exempt, entire transaction used to escape the tax net. Thus to plug this loop hole

COMMR.OF INCOME TAX,SIMLA vs. M/S GREEN WORLD CORPORATION

Appeals are disposed of with the aforementioned directions

C.A. No.-003312-003312 - 2009Supreme Court06 May 2009

Section 133