ISGEC Heavy Engineering Limited Vs ITO (ITAT Chandigarh)
Case ke facts
ISGEC Heavy Engineering Limited par Section 14A ki estimation basis par expenditure disallow hone par penalty lagayi gayi thi. Company ne argue ki penalty nahi banti.
Mudda (Issue)
Estimated Section 14A disallowance pe penalty lagana sahi hai ya nahi?
Faisla (Held)
ITAT ne kaha ke jab disallowance sirf estimate pe ho, to Section 271(1)(c) ki penalty nahi lagayi ja sakti. Penalty ko hata diya.
Practical takeaway
Agar aapka Section 14A ka disallowance sirf estimate pe hai, to us basis pe penalty nahi lagni chahiye. Department agar lagata hai to appeal kijiye.
Original report: taxguru.in
Aapke case mein bhi aisa hi mudda hai?
CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-11-07.