#section 271(1)(c)
Log in to FollowLatest section 271(1)(c) updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.
Income Tax
Income Tax
Penalty applies if assessee knowingly made a false claim of deduction U/s. 80IB
Income Tax
Income Tax
No s. 271(1)(c) penalty if explanation given by the assessee is unproved but not disproved
Income Tax
Income Tax
No Penalty despite unsustainable/ non-debatable claim by Assessee if duly disclosed
Income Tax
Income Tax
Bonafide claim of assessee for an expenditure to be revenue in nature which in itself is debatable, do not attracts provision of S. 271(1)(c)
Income Tax
Income Tax
No penalty for disallowance U/s. 40(a)(i) if TDS deducted next year
Income Tax
Income Tax
No Penalty for addition merely due to application of deeming Provision U/s. 50C
Income Tax
Income Tax
No penalty for mere disallowance u/s.40(a)(ia) of expenses claimed
Income Tax
Income Tax
No Penalty u/s. 271(1)(c) for not offering capital gains on S. 50C stamp duty value
Income Tax
Income Tax
Penalty u/s 271(1)(c ) cannot be imposed on account of deeming fiction u/s. 50C
Income Tax
Income Tax
No penalty for mere change in head of income
Income Tax
Income Tax
No Penalty on addition based on decision not available at the time of filing ROI
Income Tax
Income Tax
Surrender after detection of incriminating material with regard to income so surrendered is not voluntary
Income Tax
Income Tax
Consistent losses show mistake/ absence of intention to evade taxes
Income Tax
Income Tax
Penalty order to be quashed if issue already been decided in Assessee’s favour
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.
