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6 results for “penalty u/s 271”+ Section 11(1)(d)clear

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Key Topics

Section 271(1)(c)6Section 260A3Addition to Income3Penalty3Section 36(1)2Section 2602Section 3022Section 3642Section 201

Commissioenr of Income Tax vs. Dr. T. Ravi Kumar

ITTA/399/2011HC Telangana24 Jul 2013
Section 143(3)Section 271(1)(c)

u/s 143(3)?” 3. The counsel for the appellant and the assessee has taken us to the judgment of ITAT which held as under:- We have heard rival submissions and considered them carefully. After considering the submissions and perusing the material on record, we find that the id. CIT (A) was justified in canceling the levy of penalty

Principal Commissioner of Income Tax vs. M/s Nara Constructions,

ITTA/672/2017HC Telangana15 Nov 2017

Bench: CHALLA KODANDA RAM,C.V.NAGARJUNA REDDY

Section 260ASection 271(1)(c)Section 28
2
Section 36(1)
Section 36(1)(viii)

penalty under Section 271(1)(c) of the Act. However, Explanation 1 to Section 271(1)(c) states that where in respect of any facts material to computation of total income of an assessee, the assessee offers no explanation or where an assessee offers an explanation, which he is ITA No. 625/2017+connected Page 3 of 16 not able

The Commissioner of Income Tax (Central) vs. M/s Hyderabad Security and Off Set Printers Ltd.,

ITTA/500/2017HC Telangana07 Nov 2017

Bench: CHALLA KODANDA RAM,C.V.NAGARJUNA REDDY

Section 10BSection 260

u/s 10B of the Act. 15. As regards excess claim on account of computation from export turnover of telecommunication charges, freight and travelling charges etc., the method of computation of done by the assessee-company is supported by the Date of Judgment 21-06-2018, ITA No.500/2017 The Pr. Commissioner of Income Tax CIT(A) & Another Vs. M/s Deccan Mining

The Commissioner of Income Tax -III vs. Sri T.C. Reddy

The appeal stands dismissed

ITTA/577/2011HC Telangana28 Feb 2012

Penalty proceedings u/s 271(1)(c) r.w 274 of the Income-tax Act for concealment and furnishing of inaccurate particulars are initiated separately. (iv) The assessee has booked various expenses of contractual nature, vide order sheet entry dated 29.12.2009, the assessee was asked to show cause why the same should not disallowed u/s40a(ia). In response thereto the assessee

PR COMMR OF INCOME TAX-2, HYDERABAD vs. K RAVINDER REDDY, HYDERABAD

ITTA/621/2017HC Telangana23 Aug 2018

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

Section 260A

11. It was further contended that the RBI has not taken any action and therefore, such interference is not justified. Once the material on record clearly establishes that the liaison office is undertaking an activity of trading and therefore entering into business contracts, fixing price for sale of goods and merely because the officials of the liaison office

The Commissioner of Income Tax IV vs. Shri Raaj Kumar Jain

ITTA/147/2013HC Telangana28 Jun 2013
For Appellant: - Sri Yug Mohit Chaudhary assistedFor Respondent: - A.G.A., Sri Amit Mishra, Sri Gyan
Section 156(3)Section 201Section 302Section 363Section 364Section 366Section 376

Section 27 begins with a proviso and states that when any fact is deposed to as discovered, in consequence of information received from a person accused of any offence, in the custody of a police officer, so much of such information as relates distinctly to the fact thereby discovered may be proved, 49 whether it amounts to a confession