Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Reasonable cause defence prevents punishment for tax procedural failures when the taxpayer proves reasonable cause. Failure to comply with specified penal provisions for tax procedural defaults is not to attract punishment if the person proves reasonable cause for the failure, operating as a defensive statutory exemption from penalty liability and focusing inquiry on whether the taxpayer has established reasonable cause for non-compliance.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Reasonable cause defence prevents punishment for tax procedural failures when the taxpayer proves reasonable cause.
Failure to comply with specified penal provisions for tax procedural defaults is not to attract punishment if the person proves reasonable cause for the failure, operating as a defensive statutory exemption from penalty liability and focusing inquiry on whether the taxpayer has established reasonable cause for non-compliance.
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