#section 271(1)(c)
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Section 271(1)(c) Penalty Deleted as Section 14A Disallowance Alone Is Not Enough: ITAT Mumbai

Section 271(1)(c) Penalty not leviable on estimated bogus-purchase disallowance: ITAT Mumbai

Assessment Set Aside for Non-Consideration of Mandatory Penalty Provisions

Section 271(1)(c) Penalty Quashed for Vague Notice Without Specifying Charge: ITAT Indore

Commission Disallowance Deleted as Payments Held Mandatory Royalty

PCIT Oversteps Powers by Ordering Penalty Without Assessment Finding

Section 54F Claim Sent Back for Ownership and Investment Verification

Reassessment Quashed for Mechanical Section 151 Approval: ITAT Delhi

Section 271(1)(c) Penalty Set Aside for Vague Limb in Notice: ITAT Delhi

ITAT Remands Section 50C Issue to DVO Despite Rejecting Earlier Agreement Plea

TP adjustment restricted to international transaction with AE as segmental accounts not maintained

Defective Penalty Notice Invalidates Section 271(1)(c) Penalty: ITAT Delhi

Waiver of Debentures Not Taxable; Set-off of Losses Must Be Allowed – ITAT Pune

ITAT Ahmedabad Deletes Penalty u/s 271(1)(c): Defective SCN & Partial Quantum Relief Fatal to 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.
