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        Income Tax

        2012 (11) TMI 431 - SCH - Income Tax

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        Supreme Court rules on penalty cancellation for loss in assessed income under Income-tax Act The Supreme Court allowed civil appeals by the Department regarding the cancellation of penalty under section 271(l)(c) of the Income-tax Act, 1961, when ...
                      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.

                          Supreme Court rules on penalty cancellation for loss in assessed income under Income-tax Act

                          The Supreme Court allowed civil appeals by the Department regarding the cancellation of penalty under section 271(l)(c) of the Income-tax Act, 1961, when the assessed income is a loss.


                          The Supreme Court allowed civil appeals by the Department regarding the cancellation of penalty under section 271(l)(c) of the Income-tax Act, 1961, when the assessed income is a loss. The decision was based on the judgment in CIT v. Gold Coin Health Food (P.) Ltd. [2008] 304 ITR 308.
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