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Non-imposition of penalty extended to failures under sections 271FAA and 271GC when reasonable cause is shown. Amendment inserts references to specified failure provisions into the penalty limitation provision so that failures under those newly referenced provisions are eligible for non imposition of penalty if the person proves reasonable cause; commencement for the first insertion is earlier while the second insertion has a later commencement date.
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.
Non-imposition of penalty extended to failures under sections 271FAA and 271GC when reasonable cause is shown.
Amendment inserts references to specified failure provisions into the penalty limitation provision so that failures under those newly referenced provisions are eligible for non imposition of penalty if the person proves reasonable cause; commencement for the first insertion is earlier while the second insertion has a later commencement date.
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