#section 271(1)(c)
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ITAT Quashes Penalty for Defective Notice Issued Under Section 274 r.w.s. 271(1)(c)

Capital Gains on Development Rights Taxable to Members, Not Society: ITAT Mumbai

Debatable Issues No Basis for Penalty Under Section 271(1)(c): ITAT Mumbai

Penalty Proceedings to Wait Till TDS on Foreign Freight Issue Decided: Madras HC

Valuation Dispute: ITAT Quashes Penalty U/S 271(1)(c) as Addition Was Solely Based on Estimate

Section 271(1)(c) Penalty Quashed as Quantum Appeal Pending: ITAT Mumbai

ITAT Delhi Quashes ₹20.33 Cr Penalty for Invalid Omnibus 271(1)(c) Notice

ITAT Ahmedabad Allows Section 54 Exemption on Habitable Expenses

ITAT Pune: Profit on Sale of Agricultural Land Not Automatically Business Income – Intent of Purchase Must Be Examined

Disallowance Isn’t Misreporting – ITAT Pune Deletes Penalty u/s 270A on PF & ESIC Delay

Penalty u/s 271AAB Deleted – ITAT Jaipur Rules Notice Defective & Income Not ‘Undisclosed’

Suppressed Receipts Addition Deleted: ITAT Accepts Reversal of Income as Irrecoverable Bad Debt

Uncorroborated Retracted Statements and Dumb Documents Insufficient for Tax

No Section 271(1)(c) Penalty on Estimated Presumptive Additions
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.
