Whatsapp
Section 271(1)(c) Penalty in Detail: Concealment vs. Inaccuracy and the Requirement for Intentional Wrongdoing
Introduction: A Question of Two Essentials and Intentional Wrongdoing Section 271(1)(c) of the Income Tax Act, 1961, stands as one of the most litigated, contested, and misapplied
Penalty and Criminal Prosecution under Income Tax Act: Understanding the Hierarchical Relationship with Assessment Orders
How Penalty Cancellation Automatically Quashes Criminal Prosecution and the Supreme Court’s Doctrine of Simultaneity Introduction: The Paradox of Simultaneous But Interconnec
Assessment Order and Penalty Proceedings: Do Penalties Survive When the Assessment Is Quashed?
Introduction: The Doctrine of Parasitic Dependency Penalty proceedings under the Income Tax Act are inherently dependent on the validity of the principal assessment order from whic
