#section 271(1)(c)
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No S. 271(1)(c) penalty unless there is evidence beyond doubt of concealment

No Penalty on Income bonafidely disclosed during Scrutiny

In absence of communication of interest on IT Refund no penalty for not offering the same for tax

Penalty U/s. 271(1)(c) leviable on Income disclosed in return filed pursuant to notice U/s. 153A without proper explanation

Failure to specify exact charge in section 274 notice makes it invalid

HC on non-striking off of irrelevant clause in Section 271(1)(c) penalty SCN

Penalty notice without proper application of mind is invalid

Defect in notice u/s 274 do not vitiates penalty proceedings; Addition for Bogus purchases U/s. 69C?

Mere voluntary disclosure does not release assessee from penalty

No Penalty for making untenable Claim on Professional advice

Penalty cannot be levied for bonafide mistakes in making wrong claim

Penalty not to be levied if quantum appeal is admitted by High Court

Delhi HC Explains Section 271(1)(c) penalty read with Explanation 5

Penalty not levaiable on Management Bonus not offered to tax as books of company not finalised
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.
