#section 271(1)(c)
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Income Tax
Income Tax
Reopening Based Only on Change of Opinion Is Not Permissible: ITAT Chennai
Income Tax
Income Tax
Section 271(1)(c) Penalty Invalid as Notice Lacked Specific Charge: ITAT Mumbai
Income Tax
Income Tax
Offshore Supply Non-Taxable as No PE Was Proven in India: ITAT Delhi
Income Tax
Income Tax
Appeals Restored Because CIT(A) Ignored Request to Avoid Email Notices
Income Tax
Income Tax
Search-Based Penalties Collapsed: Additions Were Only Disallowances, Not Undisclosed Income
Income Tax
Income Tax
ITAT Pune: ₹1.62 Cr u/s 68 Deleted — No “Source of Source” Needed Pre-01.04.2023
Income Tax
Income Tax
Penalty Cannot Survive on Estimated Bogus Purchase Addition: ITAT Deletes 271(1)(c)
Income Tax
Income Tax
Escapement Below ₹50L: ITAT Quashes 148 Notice Issued After 3 Years
Income Tax
Income Tax
Only First 142(1) Default Penalizable: ITAT Slashes Penalty and Sends Other Issues Back
Income Tax
Income Tax
Tribunal Deletes ₹2.14 Crore Addition Due to Invalid Pre-Notification NFAC Action
Income Tax
Income Tax
CIT(A) Had No Material to Examine – Assessee Gets Final Opportunity to Prove Capital Source
Income Tax
Income Tax
Section 271(1)(c) Penalty Invalid Due to Ambiguous Satisfaction Recorded by AO
Income Tax
Income Tax
Misapplied Circular 19/2017: Commercial Transaction Ignored – Tribunal Remands 2(22)(e) Addition
Income Tax
Income Tax
DRP failed to adjudicate objections of assessee hence matter remitted back
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.
