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Section 74 in Finance (No. 2) Act, 2014 74. Amendment of section 276D. - In section 276D of the Income-tax Act, for the words

order on sentence passed by Trial Court for the offence under Section 276D of the Act deserves to be set aside as no charge ... under Section 276(C)(1) and 277 of the Act. None of the appellants has been held guilty of the offence under Section 276D

Therefore the outcome of the proceedings initiated by the Assessing Authority under Section ... offence under section 275A [ section 275B ], section 276 , section 276A , section 276B , section 276BB , section 276C , section 276CC , section 276D , section 277 [ section 277A

assessee claimed a deduction under Section 80-IB(10) for AY 2010-11. A notice was issued under Section ... issued under Section 142(1) of the Act on 7 November 2013. Prosecution proceedings were initiated against the petitioner under Section 276D

support of his contention, learned counsel has referred to provisions of Section 279 (1A) of Income Tax Act and decisions in " Equipment Service Centre ... petitioners are accused of commission of offence under Section 276 C (1) and C (2), 276D as well. Ld. Counsel for the complainant­respondent

Finance (No. 2) Act, 2014 UNION OF INDIA India Finance (No. 2) Act, 2014 Act