1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>Penalty based on filing time, not concealment time. High Court rules for Revenue.</h1> The High Court of Patna held that the penalty amount should be determined based on the law applicable at the time of filing the return, not when the ... Change Of Law, Penalty The High Court of Patna ruled that the quantum of penalty should be based on the law in force when the return was filed, not when the concealment occurred. The Tribunal misdirected itself, and the judgment favored the Revenue over the assessee. No costs were awarded. (Case citation: 1984 (4) TMI 39 - PATNA High Court)
TaxTMI 
TaxTMI 
