#section 271(1)(c)
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Delhi ITAT Deletes Penalty on Deemed Rent Addition as Issue is Debatable

ITAT Hyderabad Quashes Reassessment as Section 148 Notice Was Issued Beyond Limitation Period

ITAT Deletes Penalty Since Section 68 Addition Was Mostly Deleted: ITAT Delhi

Section 271D Penalty Cannot Survive After Reassessment Itself is Quashed: Mumbai ITAT

Wholesale & Retail Markets Cannot Be Treated Alike for TP Benchmarking: ITAT Delhi

Capital Gains Addition Cannot Stand When Property Sale Is Under Civil Dispute: ITAT Ahmedabad

Death of Assessee & Missing Records: Mumbai ITAT Limits Bogus Purchase Addition to 8% Profit Element

No Penalty on Routine Disallowances in 153C Cases Without Incriminating Material: Mumbai ITAT

Pre-Resolution Income Tax Claims Extinguished Under Approved NCLT Plan: ITAT Chennai

Only Solar Days Count for Determining PE Under India-Saudi Arabia DTAA: ITAT Bangalore

Income From AOP Held Non-Taxable in Member’s Hands as It Was Share of Profit: SC

AO Must Refer Property Valuation to DVO When Stamp Duty Value Is Disputed: ITAT Delhi

ITAT Allows Higher BOT Road Amortization Due to Early Termination of Concession Agreement

ITAT Deletes Section 35(2AB) Disallowance as AO Cannot Override DSIR Approval
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.
