#section 271(1)(c)
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Ex-Parte LTCG Order Set Aside for Fresh, Fair Computation

271D/271E Penalties Time-Barred: Limitation Runs from AO’s Action, Not Addl. CIT Notice

Accommodation Entry Cases: Full Addition Applies Without Proof

₹33 Cr Bank Credits: ITAT Chandigarh Sets Aside Ex Parte Reassessment for Fresh Review

Section 36(1)(iii) Disallowance Deleted Where Funds Were Sufficient

Interest Income Addition Sent Back for Verification by ITAT

One-Day PF Delay Excused Where Payment Was Impossible

DRP cannot approve conclusion of TPO without giving independent findings: Delhi HC

Appeals Restored After Dismissal for Non-Condonation of Delay

Receipt for offshore supply of equipment, plants by foreign company not taxable in India: ITAT Delhi

Penalty Deleted as Addition Was Based on Estimation

Notice by Wrong Officer Invalid, ITAT Kolkata Set Aside Entire Assessment

ITAT Mumbai Sustained Section 271(1)(c) Penalty for Unsubstantiated Expense Claims

Seized Jewellery Must Be Released After Full Tax Settlement: Gujarat HC
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.
