#section 271(1)(c)
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Income Tax
Income Tax
No Independent Inquiry, No Reopening: ITAT Strikes Down Section 147 Action
Income Tax
Income Tax
ITAT Jaipur Confirms Full Section 54F Exemption Despite Son’s Name in Sale Deed
Income Tax
Income Tax
Full Section 54F Exemption Allowed for Joint Purchase Where Assessee Funded Entire Cost: ITAT Jaipur
Income Tax
Income Tax
No Section 271(1)(c) Penalty for Unsubstantiated Portion of Section 54F Deduction: ITAT Chennai
Income Tax
Income Tax
₹50 Lakh Credit Without Source or Capacity Fails Section 68 Test; ITAT Upholds Addition
Income Tax
Income Tax
Debatable Claim Cannot Trigger Penalty: ITAT Quashes 271(1)(c) for Denied LTCG Exemption
Income Tax
Income Tax
Repayment of Friendly Loan Explained: ITAT Deletes ₹12.50 Lakh Addition u/s 69A
Income Tax
Income Tax
Bogus Political Donations: ITAT Ahmedabad denies Section 80GGC Deduction
Income Tax
Income Tax
AO Mistake on ROI Leads to Section 54F Reassessment Remand
Income Tax
Income Tax
ITAT Confirms Banks Exempt from MAT, Deletes ₹305.49 Cr Penalty
Income Tax
Income Tax
Section 271(1)(c) Penalty Deleted as Additions Based Only on Differing Interpretation
Income Tax
Income Tax
When Quantum Dies, Penalty Dies – HC Appeal Without Stay Cannot Save Penalty
Income Tax
Income Tax
When JDA Agreement Is Executed, Registered Later, & Eventually Cancelled — AO Must Re-examine
Income Tax
Income Tax
No Penalty When Section 56(2)(viib) Itself Not Applicable to Holding–Subsidiary Share Issue
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.
