#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
ITAT Deletes Penny Stock Addition as Shares Were Purchased in Earlier Assessment Year
Income Tax
Income Tax
Reassessment Upheld Due to Undisclosed Capital Gains on Registered Sale Deed: ITAT Mumbai
Income Tax
Income Tax
Section 153C Assessment Quashed Due to Consolidated Satisfaction Note Error: ITAT Pune
Income Tax
Income Tax
ITAT Delhi Deletes ₹4.30 Cr Addition Due to Timing Difference in Revenue Recognition
Income Tax
Income Tax
AMP adjustment of ₹4.32 Cr based on Bright Line Test was unsustainable: ITAT Delhi
Income Tax
Income Tax
No Penalty for Voluntary Correction of Bona fide computational mistakes During Assessment
Income Tax
Income Tax
Penalty U/s 271(1)(c) Deleted Due to Defective Notice – No Specific Charge Mentioned
Income Tax
Income Tax
Penalty u/s 271(1)(c) Deleted – Bona Fide Computational Errors & Voluntary Disclosure During Assessment
Income Tax
Income Tax
Bogus Purchases – Only Profit Element Taxable @12.5% Where Sales Accepted
Income Tax
Income Tax
Penalty Cannot Be Levied for Erroneous DTAA Claim Due to Bona Fide Interpretation of Law
Income Tax
Income Tax
Penalty U/s 271DA & 271E Invalid When Original Assessment Set Aside – ITAT Deletes Penalties
Income Tax
Income Tax
Penalty U/s 271(1)(c) Not Sustainable on Deemed Addition U/s 56(2)(vii)(b) – ITAT Chennai
Income Tax
Income Tax
Broad functionality insufficient while selecting transactions/entities for transfer pricing comparables
Income Tax
Income Tax
Ex-Parte Assessment Reopened After Trust Produced Registration and Supporting Documents in Appeal
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.
