#section 271(1)(c)
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Section 44AD Overrides Ad-Hoc 50% Profit Estimation

Faulty Chronology of Notices Vitiates Appellate Order

Penalty Cannot Survive After Assessment Is Set Aside

Accommodation Entry Purchases Invite 100% Disallowance, Not Estimation

Penalty Collapses Automatically Once Quantum Addition Is Deleted

Section 271D Penalty Fails Without AO Satisfaction or Pending Assessment Proceedings

Section 80P(2)(d) Deduction Allowed Because Co-op Bank Is Also a Co-op Society

Disallowance of claim doesn’t amount to furnishing of inaccurate particulars, hence no penalty u/s. 271(1)(c)

Capital Gains Taxable Despite Gram Panchayat Certificate When Land Is Within 8 km of Municipality

Vague 271(1)(c) Notice Fatal: Visakhapatnam ITAT Quashes ₹6.34 Cr Penalty

Cash Labour Payments Cannot Be Disallowed on Guesswork: ITAT Pune

Section 153(3)(ii) Prevails Over Section 153(2A) in Special Audit Cases: ITAT Lucknow

Reopening for Section 68 but Taxing u/s 115BBC Is Jurisdictional Mismatch: Pune ITAT Quashes Reassessments

Penalty Quashed Due to Vague 271(1)(c) Notice Without Specifying Charge
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.
