#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.
Income Tax
Income Tax
Section 68 Addition Deleted in Search Case – No Incriminating Material Dumb Documents Rejected
Income Tax
Income Tax
Penalty U/s 271(1)(c) Deleted – Defective Notice Without Specifying Charge Vitiates Proceedings
Income Tax
Income Tax
Foreign Tax Credit Allowed if Form 67 Filed Before Assessment Completion
Income Tax
Income Tax
Income Tax Appeal Reinstated as Delay due to Bona Fide Belief & COVID-19 Disruption
Income Tax
Income Tax
ITAT Deletes Penalty as Both Limbs of Section 271(1)(c) Invoked Together
Income Tax
Income Tax
Penalty Deleted as AO Failed to Specify Exact Section 271(1)(c) Charge: Delhi HC
Income Tax
Income Tax
Penalty Quashed as Notice Failed to Specify Exact Section 271(1)(c) Charge: ITAT Raipur
Income Tax
Income Tax
No Penalty on Estimated Bogus Purchases: ITAT Deletes U/s 271(1)(c) Levy
Income Tax
Income Tax
Commission Disallowance Remanded – 133(6) Non-Response Not Sufficient; Ad-hoc Expenses Cut to 10%
Income Tax
Income Tax
CIT(A) Cannot Enhance on New Issue; JDA Additions & U/s 2(22)(e) Deletions Upheld
Income Tax
Income Tax
ITAT Bangalore Quashes Sec 263 Revision: No Error in Valuation & No Need to Initiate Penalty
Income Tax
Income Tax
Transfer of passive infrastructure assets to Vodafone Infrastructure was a ‘Gift’ eligible for sec 47(iii) exemption
Income Tax
Income Tax
Section 271(1)(c) Penalty Deleted Due to Consistency with Earlier Year Ruling: ITAT Dehradun
Income Tax
Income Tax
No Penalty for Wrong Claim or Head of Income – ITAT Deletes Section 271(1)(c) Penalty
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.
