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Section 271(1)(c)

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Querist : Anonymous

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Querist : Anonymous (Querist)
22 June 2012 Does 271(1)(C) penalty equal to tax plus surcharge or only tax ?
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
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).
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