#section 271(1)(c)
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Section 271(1)(c) Penalty Appeal Requires Fresh Hearing After NFAC Order

Tribunal Deletes ₹10.84 Cr Addition: Proper Sale Proceeds Ignored, Verified Loans Misread

ITAT Deletes ₹2.5 Cr Addition After Verifying Loan Trail; Penalty u/s 271(1)(c) Reconsidered

Section 271(1)(c) Penalty Unsustainable for Genuine Accounting Entries

Section 271(1)(c) Penalty Invalid Where Income is Determined on Presumptive Basis: ITAT Mumbai

Penalty on Estimated Income Cannot Stand: ITAT Dehradun Deletes 271(1)(c) Levy Partly

Penalty Deleted Because 115JB MAT Does Not Apply to Certain Banks

Set-Aside Assessment Cannot Trigger Penalty on Accepted Income

Tax Penalty Cancelled After Tribunal Accepts Declared Income

ITAT Jaipur Remands ₹4.11 Crore Addition Case for Fresh Verification Due to Rule 46A Violation

Bogus Purchase: ITAT Quashes 271(1)(c) Penalty as Specific Limb not Mentioned

Section 271(1)(c) Penalty Deleted, No Substantial Question of Law: Bombay HC

Vague Penalty Notices Without Specified Limb Are Invalid in Law: ITAT Delhi

Loan Received, Interest Paid, Loan Repaid — ITAT Deletes Entire ₹50 Lakh Section 68 Addition
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.
