Delhi H.C : No penalty u/s 271(1)(c) if issue is debatable
High Court Of Delhi CIT Vs. H.B. Leasing & Finance Co. Ltd. Assessment Year : 1994-95 Section : 271(1)(C),37(1) A.K. […]
High Court Of Delhi CIT Vs. H.B. Leasing & Finance Co. Ltd. Assessment Year : 1994-95 Section : 271(1)(C),37(1) A.K. […]
High Court Of Punjab And Haryana CIT Vs. Om Overseas Assessment Year : 2004-05 Section : 251,46A Adarsh Kumar Goel
High Court Of Punjab And Haryana (Fb) CIT Vs. Raja Malwinder Singh Assessment Year : 1977-78 & 1979-80 Section :
High Court Of Delhi CIT vs. Modipon Ltd. (No. 2) Assessment Year : 1989-90 Section : 43B,37(1) Sanjay Kishan Kaul
High Court Of Delhi CIT vs. R. J. Wood (P.) Ltd. Assessment Years 1996-97 To 2000-01 Section : 22 A.K.
High Court Of Andhra Pradesh CIT Vs. Sirpur Paper Mills Ltd. Assessment Year : 1996-97 Section : 36(1)(vii) V.V.S. Rao
Supreme Court Of India Motor & General Finance Ltd. vs. CIT Assessment Year : 1995-96 Section : 2(5A) S. H.
High Court Of Karnataka Sami Labs Ltd. vs. ACIT Assessment Year : 2002-03 Section : 10B Mrs. Manjula Chellur And
High Court Of Uttarakhand CIT, Dehradun vs. Smt. Meena Goyal Assessment Year : 1993-94 Section : 78 Prafulla C. Pant
Supreme Court Of India CIT, Kolkata-II vs. West Bengal Infrastructure Development Finance Corpn. Ltd. Section : 260A S.H. Kapadia CJI,