#section 271(1)(c)
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1,640 articlesIncome Tax
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ITAT Delhi Deletes ₹4.30 Cr Addition Due to Timing Difference in Revenue Recognition
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AMP adjustment of ₹4.32 Cr based on Bright Line Test was unsustainable: ITAT Delhi
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No Penalty for Voluntary Correction of Bona fide computational mistakes During Assessment
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Penalty U/s 271(1)(c) Deleted Due to Defective Notice – No Specific Charge Mentioned
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Penalty u/s 271(1)(c) Deleted – Bona Fide Computational Errors & Voluntary Disclosure During Assessment
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Bogus Purchases – Only Profit Element Taxable @12.5% Where Sales Accepted
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Penalty Cannot Be Levied for Erroneous DTAA Claim Due to Bona Fide Interpretation of Law
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Penalty U/s 271DA & 271E Invalid When Original Assessment Set Aside – ITAT Deletes Penalties
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Penalty U/s 271(1)(c) Not Sustainable on Deemed Addition U/s 56(2)(vii)(b) – ITAT Chennai
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Broad functionality insufficient while selecting transactions/entities for transfer pricing comparables
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Ex-Parte Assessment Reopened After Trust Produced Registration and Supporting Documents in Appeal
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Oracle India P. Ltd. not permanent establishment of Oracle Systems Corporation
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Revised Returns U/s 153A Don’t Bar Tax Evasion Prosecution – Kerala HC Upholds Case U/s 276C(1) & 277
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