#section 271(1)(c)
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Bank Account Used as Conduit: Entire Credits Not Taxable; Only Commission Income Assessable

Section 271(1)(c) Penalty Fails When AO Accepts Reopened Return

No Section 271AAA Penalty Where Search Disclosure Was Proper: ITAT Kolkata

Penalty on Estimated Bogus Purchases Unsustainable: ITAT Pune

Penalty Deleted Where Income Already Disclosed & Additions Lead to Double Taxation

ITAT Hyderabad Condoned 506-Day Delay; Ad Spend Allowed; Alleged Coerced Share Sale Ground Admitted

Reassessment Quashed for Invalid Sanction u/s 151: Approval by PCIT Instead of PCCIT Held Void

Penalty u/s 271(1)(c) Not Sustainable on Estimated/40(a)(ia)/41(1) Additions: ITAT Agra

Vague Penalty Notice Makes Section 271(1)(c) Proceedings Void: ITAT Rajkot

Section 271(1)(c) Penalty Invalid for Non-Specification of Charge: ITAT Agra

Assessment Held Void for Skipping Statutory Notice Under Section 143(2): ITAT Agra

Agricultural Cash Deposits Explained, Section 69A Addition Deleted

₹30.90 Cr Section 271(1)(c) Penalty Quashed for Debatable Lease Rent Issue

Bombay HC directs Income Tax department to allow lawful claims in e-filing utility
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.
