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          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.

          <h1>Penalty cap limits return-related penalties to the tax deductible or collectible amount under the amendment.</h1> Amendment adds section 206C into specified clauses of subsection (2) of section 272A so that failures concerning returns under section 206C fall within the existing penalty framework, and inserts a proviso limiting penalties for failures related to returns under sections 206 and 206C to an amount not exceeding the tax deductible or collectible.

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