Non-Disclosure of Shareholding Structures as u/s 92E of Income Tax Act: Delhi HC upholds Penalty [Read Order]

By Kalyani B. Nair - On October 30, 2023 6:30 pm - 2 mins read
Non-Disclosure - Shareholding Structures - Delhi High Court - upholds Penalty - Income Tax Act - Income Tax - TAXSCAN

The Delhi High Court upheld the penalty as there was non-disclosure of the shareholding structures as under Section 92E of the Income Tax Act, 1961. The only issue which arose for consideration before the Tribunal was whether or not the penalty order, passed under Section 271AA of the Income Tax Act, 1961 should be sustained….

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