No Additional Tax Demand u/s 143(1)(a) If there was No Intention to Evade Tax: Supreme Court [Read Judgment]

The Supreme Court has ruled that the additional tax under the provisions of Section 143(1)(a) cannot be imposed if there was no intention on the part of the assessee to evade tax. In a case between Rajasthan State Electricity Board, Jaipur v. The Dy. Commissioner Of Income Tax & Anr the assessee, Rajasthan State Electricity […]

The post No Additional Tax Demand u/s 143(1)(a) If there was No Intention to Evade Tax: Supreme Court [Read Judgment] appeared first on Taxscan | Simplifying Tax Laws.

from Taxscan | Simplifying Tax Laws https://ift.tt/39rTh9O