#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.

Vivad Se Vishwas Benefit Cannot Be Denied When Penalty Appeal Is Pending: Bombay HC

Depreciation allowable on difference between slump sale consideration and value of tangible assets

ITAT Delhi Upholds CIT(A); High-Pitched Sec 68 Ad-Hoc Additions Deleted for Lack of Verification

ITAT Mumbai – Sec.54F Exemption Allowed on Under-Construction Flat Sec. 50C Addition Deleted; Penalty U/s 271(1)(c)

ITAT Mumbai – Reassessment on Deceased Person Quashed; Entire Proceedings Penalties Held Void Ab Initio

ITAT Reduces Penalty as Tax Sought to Be Evaded Must Exclude TDS and Self-Assessment Tax

Foreign HSBC Account Addition Deleted – BUP ID & Base Note Insufficient: ITAT Mumbai

Reassessment Quashed – Notice U/s 148 Issued Before Approval & Mechanical Sanction U/s 151

Reopening Upheld but Addition Restored – Non-Speaking Order on Cost of Improvement

Penalty U/s 271(1)(c) Deleted — Defective Notice U/s 274 Without Specific Charge Invalidates Penalty: ITAT Mumbai

Securitisation trust are revocable within meaning of section 63 of Income Tax Act

Deduction Denied for Unproven Political Donations Due to Suspected Accommodation Entries

Madras HC Upholds ₹1.5 Crore Section 271AAB Income Tax Penalty on Actor Vijay (Read Order)

Mechanical Approval U/s 153D Vitiates Entire U/s 153C Assessment – All Years Quashed
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.
