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Addl Cit Central Range 8, Mumbai vs Aadi Tracom Private Limited, West ... on 26 February, 2026
cites
Section 6 in The Income Tax Act, 1961 [Entire Act]
Addl. Cit, Central Range 5, Mumbai vs Leena Gandhi Tewari, Mumbai on 29 March, 2022
(vi) Sixthly, the Assessing Officer placed reliance upon CBDT
Circular No. 13/2015 dated 06.07.2015, particularly Question No.
18 thereof, to hold that even if foreign assets are fully explained
and acquired from tax-paid income, failure to report them in
Schedule FA attracts penalty of ₹10 lakhs under section 43.
Section 11 in The Black Money (Undisclosed Foreign Income And Assets) And Imposition Of Tax Act, 2015 [Entire Act]
Section 15 in The Black Money (Undisclosed Foreign Income And Assets) And Imposition Of Tax Act, 2015 [Entire Act]
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