Supreme Court: After the BNSS, a Pre-Cognizance Hearing is Mandatory in PMLA Cases  ||  SC: Landowners Cannot be Forced to Waive Statutory Compensation to Claim Other Benefits  ||  Supreme Court: Banks are Lenient With Big Borrowers But Strict With Ordinary Loan Applicants  ||  Delhi HC: Minimum Wages During Pending Litigation Cannot be Frozen and Must be Updated Periodically  ||  Kerala HC: ICC Can Probe Sexual Harassment Complaint Against a Director Not Controlling Affairs  ||  Delhi HC: Interim Protection From Blacklisting Does Not Remove Bidder’s Duty to Disclose in Tenders  ||  Allahabad HC: After the BNSS, Pre-Cognizance Hearing of the Accused is Mandatory in NDPS Complaints  ||  Delhi HC: Husband Cannot Avoid Maintenance For Wife and Children by Claiming Irregular Income  ||  SC: Repeated Anticipatory Bail Pleas Abuse Process and Reduce Litigation to a Gamble  ||  Supreme Court: State Officers Cannot Back Litigants Through Affidavits Against the Law    

SC: No Additional Tax Demand u/s 143(1)(a) if There was No Intention to Evade Tax - (01 Apr 2020)

DIRECT TAXATION

Supreme Court has ruled that the additional tax under the provisions of Section 143(1)(a) of the Income Tax Act, 1961 cannot be imposed if there was no intention on the part of the Assessee to evade tax.

Tags : SUPREME COURT   ADDITIONAL TAX DEMAND  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved