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5 results for “penalty u/s 271”+ Section 45clear

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Key Topics

Section 271(1)(c)3Section 54F3Section 260A2Section 3022Section 3642Section 2012Addition to Income2Penalty2

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

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

271(1)(c) on account of inaccurate particulars furnished by assessee in original return and detected by the Assessing Officer during scrutiny 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

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

The appeal stands dismissed

ITTA/577/2011HC Telangana28 Feb 2012

45,000/-. 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. (ii) The assessee has also claimed capital expenditure of Rs. 168600/- as a revenue expenditure. The capital expenditure pertains to fees paid to Registrar of Companies for increasing the authorized capital of the company. This

M/S.R.S.RANGADAS vs. THE ASST.COMMISSIONER OF INCOME TAX

Appeals are disposed of, with no order as to costs

ITTA/406/2005HC Telangana19 Oct 2022

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

Section 2(47)Section 271(1)(c)Section 45(1)Section 48Section 54F

u/s 54F of the Income Tax Act, 1961? ITA No. 405/2005 (3) Whether the Income Tax Appellate Tribunal was correct in taking the market value of the shares quoted at the stock exchange on 05.05.1998 as the basis for computing the capital gains under Section 48 of the Income Tax Act?" 2. ITA No.389/2007 filed by the Director of Income

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

45 the confession made by accused before the Magistrate. The confession as well as statement of the concerned Magistrate Sri Chandra Shekhar has been highlighted in order to emphasise that in fact it was the accused who had committed the offence of rape and murder. Evidence on the aspect of recovery has also been highlighted on behalf of CBI. Scientific

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

45 of 85 28.15. On a holistic consideration of the entire material before us, por una parte, there is primary, specific and original substantiated material relied by the ld. DR in the form of survey documents, Self appraisals, Manager assessment and Job descriptions given under the signature of such persons, showing the doing of core sale activity by GE India