#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.

Bombay HC Quashes Income Tax Search Due to Lack of Valid Reason to Believe

No 271(1)(c) Penalty on Peak Credit Additions: ITAT Deletes Penalty After Quantum Relief on Estimated Basis

Short-Term Commercial Loan Repaid with Interest Cannot Be Branded as Bogus Entry: ITAT Deletes ₹80 Lakh Section 68 Addition

Income Tax Penalty Matter Restored as Quantum Appeal Was Still Pending Before CIT(A)

ITAT Deletes Duplicate Capital Gains Addition Due to Amended Sale Deed Error

Earlier Liaison Office Findings Cannot Automatically Decide Branch Office Taxability: ITAT Delhi

Share Premium Addition Removed as ITAT Finds No Cross-Examination of Alleged Entry Operator

No TDS Disallowance on Branch Transfer & Remuneration to Partner

ITAT Allows BAPA Margin for Non-US AE Transactions Due to Identical FAR Profile

ITAT Sends Back Bogus Purchase & Cash Credit Additions for Fresh Decision

No Section 271D Penalty Without Recorded Satisfaction: Telangana HC

AO’s Own Penalty Order Sinks Reassessment: ITAT Holds First Section 147 Order ‘Infructuous’

Section 271(1)(c) Penalty Quashed as Wrong Claim Alone Is Not Concealment: ITAT Rajkot

Reassessment Invalid Because Approval Contained Only ‘Yes, I Am Satisfied’: ITAT Rajkot
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.
