Section 271(1)(c)
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
22 June 2012
Does 271(1)(C) penalty equal to tax plus surcharge or only tax ?
22 June 2012
Includes surcharge and education cess because surchage and educational cess is an additional imposition which has all the characteristics of tax.
Citation:-
1)CIT Vs. K.Srinivasan(1972) 83 ITR 346 (SC).
2)Raya.R.Govindarajan Vs. ACIT (2005)3 SOT 192(Chennai-Tri).
Citation:-
1)CIT Vs. K.Srinivasan(1972) 83 ITR 346 (SC).
2)Raya.R.Govindarajan Vs. ACIT (2005)3 SOT 192(Chennai-Tri).
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Transport service POS
- To Whom the Invoice should be Raise to
- GSTR 9C- Table 9
- E INVOICE, E-WAY, INVOICE
- INCOME TAX NOTICE QUESTION
- PLACE OF SUPPLY FOR COMMISSION AGENT
- Form 104 stamp paper deed
- Capital gain on sale of resident house by non-resident Indian
- Query Regarding Error in Establishing Connection with Traces WebSocket eSigner
- Sale Proceed of Urban Agri. Land received in Advance in FY 24-25 but Registry is made in next year
- Distinct person & regular person POS
- TDS- late filing - U/s.234E
- Assessee have two pan cards.unable to answer the reassessment proceedings due to non linking aadhar
- EXCESS CREDIT REALTED GST REVERSAL
- Export invoice not reported
- CA Articleship Extension Matter
- GST OFFICER WRONG NOTICE
- "Please ensure that the Total of the Deductions u/s 54F match the same in Table D in Sch CG"
- Composition Dealer GST Annual Return Filing process
- Revision under Section 264 in The Income Tax Act, 1961
Trending Online Classes
-
Live Course on GSTR 9 & 9C for FY 24-25(Detailed discussions, FAQ, Case studies and Live demo of GSTR 9/9C on GST Portal)
Industry Expert16 November 2025
CAclubindia
