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>High Court overturns penalty order under Income-tax Act, distinguishes tax vs. penalty, rejects Allahabad HC interpretation.</h1> The Kerala High Court allowed the appeal, overturning the penalty order for non-payment of certain amounts under the Income-tax Act. The court ... Non-payment of penalty - Whether further penalty could be imposed - yes The High Court of Kerala allowed the appeal, setting aside the penalty order for non-payment of certain amounts covered by earlier penalty orders due to the distinction between tax and penalty under the Income-tax Act. The court upheld its previous decisions in similar cases and did not agree with the interpretation of the Allahabad High Court. No costs were awarded. (Case citation: 1966 (9) TMI 22 - KERALA High Court)
TaxTMI 
TaxTMI 
