#section 271(1)(c)
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Penalty u/s 271(1)(c) cannot be levied for mere non acceptance of explanation furnished by the assessee

In absence of Tax Advantage and Huge Loss , Penalty not leviable

No penalty for mere reason that claims made under bonafide belief are found unsustainable in law

Penalty cannot be levied merely because an amount is not allowed or taxed as income

No penalty for mere failure to compute capital gains U/s. 50C

Section 54/54F Exemption if more than one new flats constitutes one residential house?

For imposition of Penalty U/s. 271(1)(c) in Assessment U/s. 153A, original return of income filed u/s 139 cannot be considered

Salman Khan Gets relief in Penalty case – No Penalty if two views possible

Mere confirmation of disallowance by high court not sufficient to impose Penalty U/s. 271(1)(c)

Penalty not leviable on issue on which a substantial question of law has been framed by HC

Penalty under section 271(1)(c) leviable on Bogus gifts

Has Penalty u/s 271(1)(c) become a Compulsory Consequence of Non filing of Quantum Appeal?

AO can initiate penalty proceeding only on issues on which he directs initiation of penalty proceeding in his Assessment Order

Penalty cannot be levied for every disallowance made in assessment order
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.
