#section 271(1)(c)
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Income Tax
Income Tax
Penalty u/s 271(1)(c) not justified for unsustainable claim which was fully disclosed
Income Tax
Income Tax
New Formula for determining amount of tax sought to be evaded U/s. 271(1)(c)
Income Tax
Income Tax
If Assessee is taxed under ‘MAT’ to ‘MAT’ – No Escapement, No Reopening
Income Tax
Income Tax
ITAT explains Difference between Section 271(1)(c) and 271AAA
Income Tax
Income Tax
No penalty on Income declared voluntarily in revised ROI filed sec. 143(2) notice
Income Tax
Income Tax
Mere disclosure of additional income after Sec. 143(2) notice, does not amount to detection of concealment
Income Tax
Income Tax
Penalty based on order passed in cursory & summary manner not sustainable
Income Tax
Income Tax
Mere Invoking sec 50C not amounts to concealment or furnishing inaccurate particulars of income
Income Tax
Income Tax
Penalty imposed u/s 271(1)(c) cannot survive if issue is debatable & admitted by HC
Income Tax
Income Tax
Incorrect claim would not tantamount to furnishing of inaccurate particulars
Income Tax
Income Tax
Sham Transactions with object to reduce tax liability liable for Penalty
Income Tax
Income Tax
Penalty u/s 271(1)(c) should not be levied on the amount which was voluntarily surrendered by the assessee during survey
Income Tax
Income Tax
Share broker business commences the day on which assessee files registration application with NSE
Income Tax
Income Tax
Refund cannot be denied for failure of Tax Department
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.
