#section 271(1)(c)
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Income Tax
Income Tax
Penalty under section 271(1)(c) leviable, even if no tax is payable by an assessee
Income Tax
Income Tax
Penalty imposable under main provisions of section 271(1)(c) and there is no need to refer to any Explanations
Income Tax
Income Tax
Penalty sustainable on income not disclosed in Original return but disclosed in return filed after search
Income Tax
Income Tax
Failure to furnish explanation for wrong claims may invite penalty
Income Tax
Income Tax
Penalty: Welcome judgement from Hon’ble Supreme Court
Income Tax
Income Tax
No penalty for merely making an incorrect claim: SC
Income Tax
Income Tax
Making unsustainable claims do not amount to furnishing inaccurate particulars and Penalty u/s. 271 (1) (c) cannot be imposed
Income Tax
Income Tax
Mere making of a claim, which is not sustainable in law, by itself, will not amount to furnishing inaccurate particulars
Income Tax
Income Tax
If AO assume concealment without considering the actual payments made in the subsequent years, such attempt would be premature
Income Tax
Income Tax
SC decision in Dharmendra Textile Processors- Does it change law on S. 271(1)(c)?
Excise Duty
Excise Duty
Mens Rea in Taxation Offences
Income Tax
Income Tax
Can penalty u/s. 271(1)(c) be imposed in a case where assessee has raised a debatable issue?
Income Tax
Income Tax
Mere enquiry about any loan/gift does not tantamount to detection of concealment of income
Income Tax
Income Tax
Immunity from penalty as provided under Explanation 5 to Section 271(1)(c) despite non disclosure of manner in which income is derived
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.
