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Penalty u/s 271(1)(c)

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(Querist)
03 May 2009 Does “tax sought to be evaded” for the purpose of section 271(1)(c) of the I. T. Act include surcharge and education cess?

Thnks & Regards
Niki
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
03 May 2009 Yes, includes surcharge and education cess because surchage and additional surcharge 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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