#section 271(1)(c)
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Income Tax
Income Tax
Mere making an incorrect claim does not tantamount to furnishing inaccurate particulars
Income Tax
Income Tax
Penalty cannot be levied where R&D Expenses not allowed for non-receipt of approval form DSIR
Income Tax
Income Tax
Penalty U/s. 271(1) (c) not attracted on addition U/s. 14A on debatable issue
Income Tax
Income Tax
General printed Notice imposing Penalty u/s 271(1)(C) is not sustainable
Income Tax
Income Tax
Mere wrong claim of deduction did not give rise to penalty u/s 271(1)(C)
Income Tax
Income Tax
Adjust of one block of Fixed Asset against other cannot be said to be a arithmetical mistake
Income Tax
Income Tax
If income been disclosed by assesse after search by filing return u/s 153A then penalty u/s 271(1)(c) is imposable
Income Tax
Income Tax
Penalty can be levied on unrecorded receipts, expenditure and investments declared by assessee pursuant to search
Income Tax
Income Tax
Explanation 1 to section 271(1)(c) not applies to ‘furnishing inaccurate particulars of income’
Income Tax
Income Tax
Penalty u/s 271 (1) (c) is not maintainable if charges are not specific– ITAT
Income Tax
Income Tax
No Penalty u/s 271(1)(c) on debatable issues, estimations, change in accounting method / income Head & preponment of taxable income
Income Tax
Income Tax
Penalty U/s. 271(1)(c) cannot be imposed for mere non-application of Rule 8D by assessee
Income Tax
Income Tax
No Penalty U/S 271 (1)(c) Levied on Excess Claim of Depreciation
Income Tax
Income Tax
Penalty u/s 271(1)(c) cannot be levied for mere Assessment of Income at higher Percentage
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.
