Delhi HC: MYAS Not Bound to ‘Rubber-Stamp’ International Federation Choices  ||  AP HC: Fulfilling Rehabilitation Promises to Displaced is State’s Constitutional Obligation  ||  SC: Career Progression to Higher Echelons of Judiciary is Neither a Matter of Right Nor Entitlement  ||  Provisions of Tribunal Reforms Act 2022 Struck Down as Unconstitutional  ||  Madras HC: Repeated Remand Orders U/S 37 A&C Act are Unworkable Without Reversing Merits  ||  Delhi High Court: Unproven Immoral Conduct of a Parent Cannot Influence Child Custody Decisions  ||  Delhi High Court: Counsel Cannot Treat Passovers or Adjournments as an Automatic Right  ||  Delhi HC: Landlord’s Rent Control Act Rights Cannot be Waived by Contract With Tenant  ||  Bom HC: Arbitrator Who Halts Proceedings over Unpaid Revised Fees Effectively Withdraws From Office  ||  SC Holds That if Some Offences Are Quashed On Compromise, The FIR Cannot Continue For Others    

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 2025 - All Rights Reserved