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2 results for “penalty u/s 271”+ Section 94(7)clear

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Key Topics

Section 260A2Section 3022Section 3642Section 2012

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

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

94 (Del) considered a case in which the activity to be done through the Liaison Office in India was of downloading the data; ITA 621/2017 & connected matters Page 33 of 85 preparation of cheques for remitting the amount; and dispatching the same through courier by Liaison Office. The Hon'ble High Court designated it as auxiliary to the main activity