#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.

Penalty cannot be imposed merely for subsequent higher disclosure of income

CIT vs Suresh Chandra Mittal – Supreme Court of India

Penalty on Declaration of additional income to buy peace with Department?

Imposition of penalty solely on the basis of surrender not sustainable

CIT vs M/S. Vegetables Products Ltd. (Supreme Court) 88 ITR 192
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.
