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        Supreme Court rules on penalty for concealment under Income-tax Act

        COMMISSIONER OF INCOME-TAX Versus MOSER BAER INDIA LTD.

        COMMISSIONER OF INCOME-TAX Versus MOSER BAER INDIA LTD. - [2009] 315 ITR 460 (SC) The Supreme Court granted leave in the case where two questions were raised before the Tribunal: 1) Adjustment of unabsorbed depreciation resulting in negative income for penalty under section 271(1)(c) of the Income-tax Act, 1961, and 2) Whether penalty was leviable for concealment under the same section. The first question was covered by a previous judgment, but the second question was remitted back to the Tribunal as it had not been addressed earlier. The civil appeals were allowed with no order as to costs.

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