#section 271(1)(c)
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ITAT Deletes Section 271AAB Penalty as SCN Not Specified Statutory Charge

Section 10AA Deduction Cannot Be Denied as CA Filed Wrong Form: ITAT Ahmedabad

Section 271D Penalty Cannot Survive Without Recorded Satisfaction: Gujarat HC

Royalty TP Adjustment deleted as TNMM Accepted as Most Appropriate Method

ITAT Deletes Sections 270A & 271AAB Penalty as Notice Lacked Specific Charge

Bombay HC Quashes Penalty as Order Giving Effect Was Not Passed Within Limitation

Transfer Pricing Addition Deleted Because ALP Was Fixed at Nil Without Prescribed Method

Ahmedabad ITAT Quashes Reassessment Beyond Four Years as Mere Change of Opinion; Deletes ₹1.33 Crore Disallowance Under Section 37(1)

Mumbai ITAT Restricts Bogus Diamond Purchase Addition to 2% Following Earlier Rulings

No Income Addition Based on Form 26AS as Books Showed Higher Revenue: ITAT Pune

ITAT Allows Leave Encashment Deduction as Payment to Insurer Was Actual Business Expenditure

ITAT Deletes Section 271D Penalty as AO Failed to Record Satisfaction in Assessment Order

ITAT Quashes Two Reassessments: Time-Barred Assessment and Second Section 148 Notice During Pendency of Earlier Reassessment Held Invalid

No Section 271(1)(c) Penalty based on Unsubstantiated Loose Sheets: ITAT Delhi
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.
