#section 271(1)(c)
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Directors Proved Source: ITAT Deletes ₹17.46 Crore Section 68 Addition

Mere Rejection of Tax Claim Cannot Automatically Trigger Concealment Penalty: ITAT Mumbai

Transfer Pricing Adjustment Alone Cannot Trigger Section 271(1)(c) Penalty: ITAT Ranchi

Final Assessment Ignoring Binding DRP Directions Quashed: ITAT Delhi

Working Capital Adjustment Must Be Considered in Transfer Pricing Analysis: ITAT Chennai

Cost-to-Cost Secondment Reimbursement Needs No Transfer Pricing Mark-up: ITAT Hyderabad

Vague Charges Under Sections 271(1)(c), 270A and 271AAB Invalidate Penalties: ITAT Hyderabad

ITAT Deletes ₹71.10 Lakh Penalty for Genuine Interest Claim Made in Wrong Year

Section 69 Addition Deleted as Customer Funded Vehicle Purchase: ITAT Ahmedabad

ITAT Mumbai Deletes Section 56 Addition as Property Agreement Predated Amendment

ITAT Rajkot Deletes ₹5.83 Lakh Section 56 Addition Applying Co-Owner Parity

Statutory Appeal Available Against Reassessment; Writ Petitions Dismissed: Bombay HC

1189-Day Appeal Delay Condoned as Tax Consultant Failed to Forward Notices: ITAT Pune

Section 271AAB Penalty Quashed as Notices Failed to Specify Charge: ITAT Delhi
Explore the latest section 271(1)(c) updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
