| COURT: | ITAT Mumbai |
| CORAM: | I. P. Bansal (JM), Sanjay Arora (AM) |
| SECTION(S): | 271(1)(c), 40(a)(ia) |
| GENRE: | Domestic Tax |
| CATCH WORDS: | penalty, TDS disallowance |
| COUNSEL: | N. R. Agrawal |
| DATE: | September 25, 2014 (Date of pronouncement) |
| DATE: | October 3, 2014 (Date of publication) |
| AY: | 2005-06 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| S. 271(1)(c) penalty for s. 40(a)(ia) disallowance is permissible | |
The law, in our humble view, would hold even where the disallowance leading to the variation between the assessed and returned incomes is u/s. 40(a)(ia), being independent of the provision where -under the same (disallowance) is effected. That is, the …
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