#section 271(1)(c)
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Income Tax
Income Tax
ITAT stays demand raised on addition made by CIT(A)
Income Tax
Income Tax
Penalty cannot be imposed for Mere ALP computation method change by TPO
Income Tax
Income Tax
Smallness of amount of additions vis-a-vis returned loss is a bonafide explanation
Income Tax
Income Tax
Penalty order liable for cancellation if penalty notice do not specify why it is been initiated
Income Tax
Income Tax
Penalty Notice without Application of Mind by AO is Invalid
Income Tax
Income Tax
No Penalty U/s. 271(1)(c) if Not specifically mentioned in assessment order as to which limb penalty was imposed
Income Tax
Income Tax
Invocation of Explanation 7 to Section 271(1)(c) in blanket manner is contrary to purpose for which it was engrafted in statute
Income Tax
Income Tax
Penalty U/s. 271(1)(c) cannot be imposed for non deduction of TDS
Income Tax
Income Tax
Penalty U/s. 271(1)(c) not sustainable on failure of AO to strike off inappropriate words in show-cause notice U/s. 274
Income Tax
Income Tax
Concealment of income & furnishing of inaccurate particulars are distinct and separate charge
Income Tax
Income Tax
No penalty for addition to Income based on mere credit card A/c entries
Income Tax
Income Tax
Penalty cannot be imposed for mere disclosure of income due to search operation, instead of original return
Income Tax
Income Tax
Penalty cannot be imposed U/s. 271(1)(c) in absence of recording of satisfaction by AO
Income Tax
Income Tax
Penalty cannot be imposed for Bonafide omission during return filing, surfaced during Section 148/148 Assessment
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.
