SC: Filing a False FIR Alone does not Amount to Abetment of Suicide  ||  SC: Police Cannot Probe Offences under Pre-Conception & Pre-Natal Diagnostic Techniques Act  ||  SC: UP Gangsters Act Creates no Offence, Perpetuates Violence against Citizens  ||  SC: Caste Abuse in Private Space without Public Presence is not SC/ST Act Offence  ||  SC Reduces Judicial Service Practice Norm to 1 Year; Mandates Training & Clerkship  ||  SC: Wife’s Income does not Reduce Father’s Duty to Maintain Children  ||  SC: Government Cannot Revisit PSC Eligibility Decision When Service Rules Make it Final  ||  Allahabad HC: S.34 IPC Applies if Co-Accused Shares a ‘Functional Relationship’ with Offence  ||  P&H High Court: PSC Cannot Introduce Minimum Interview Marks After Medical Faculty Selection Begins  ||  MP HC: Comprehensive Insurance Doesn't Mean Unlimited Passenger Liability Without Terms    

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