#section 271(1)(c)
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No Penalty for concealment under normal provisions if book profits U/s. 115JB assessed

Penalty on Undisclosed Income unearthed during Search & Survey

No concealment penalty for denial of exemption U/s. 54F for non completion of purchase deal due to dispute

Penalty on legal heir without impleading as legal heir not sustainable

Return of the Ghost of Section 271(1) (c)

Onus Shifts on A.O. after assessee discharges onus cast on him by a cogent explanation

Anonymous donations U/s. 115BBC will not entail levy of interest U/s. 234B and penalty U/s. 271(1)(c)

Immunity From Penalty U/s. 271(1)(c) Available For Belated Returns

Penalty imposable despite voluntary surrender, Disclosure to Buy peace of mind not relevant

Penalty under normal provisions on assessee assessed under MAT provisions not justified

Mere CA certificate do not establish bonafide of Assessees claim

Penalty cannot be levied on income assessed on estimation basis

Rejection of claim does not raise inference of a mala fide attempt to evade tax

Levy of Penalty u/s 271(1)(c) if enhancement in assessment is been fully absorbed by brought forward business loss?
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.
