#section 271(1)(c)
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Penalty justified if Assessee manipulates its accounts so as to reduce its profits

Paying Tax on concealed income not enough to avoid penalty

HC lay down principles for levying penalty u/s 271(1)(c)

Penalty can’t be deleted on transaction treated as sham

No Penalty on voluntary admission of Assessee of taxing the income @ 8%

Penalty After Surrender Via Revised ROI u/s. 271(1)(c) – High Court Explains Law

Penalty justified for claiming of deduction for R&D activity after discontinuance of business

Filing returns without full particulars fell within the mischief of section 271(1)(c)

Penalty cannot be levied for mere rejection of debatable claim

Penalty not justified for disallowance of Bona fide claim

S. 271(1)(c) Initiation of penalty proceeding without recording of satisfaction is invalid

No Penalty for bona fide mistake in calculation of deduction u/s. 54F

S. 50C Penalty for addition to Income of Assessee due to adoption of stamp duty value

Validity of penalty imposed u/s 271(1)(c ) for disallowance of expenses u/s 35D
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.
