#section 271(1)(c)
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1,640 articlesIncome Tax
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No Section 271(1)(c) Penalty for Unsubstantiated Portion of Section 54F Deduction: ITAT Chennai
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₹50 Lakh Credit Without Source or Capacity Fails Section 68 Test; ITAT Upholds Addition
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Debatable Claim Cannot Trigger Penalty: ITAT Quashes 271(1)(c) for Denied LTCG Exemption
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Repayment of Friendly Loan Explained: ITAT Deletes ₹12.50 Lakh Addition u/s 69A
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Bogus Political Donations: ITAT Ahmedabad denies Section 80GGC Deduction
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AO Mistake on ROI Leads to Section 54F Reassessment Remand
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ITAT Confirms Banks Exempt from MAT, Deletes ₹305.49 Cr Penalty
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Section 271(1)(c) Penalty Deleted as Additions Based Only on Differing Interpretation
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When Quantum Dies, Penalty Dies – HC Appeal Without Stay Cannot Save Penalty
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When JDA Agreement Is Executed, Registered Later, & Eventually Cancelled — AO Must Re-examine
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No Penalty When Section 56(2)(viib) Itself Not Applicable to Holding–Subsidiary Share Issue
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Reopening Based Only on Change of Opinion Is Not Permissible: ITAT Chennai
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Section 271(1)(c) Penalty Invalid as Notice Lacked Specific Charge: ITAT Mumbai
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