#section 271(1)(c)
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No addition u/s. 153A for unabated year be made without incriminating material

Bombay HC Upholds 15% Profit Addition on Bogus Purchases – Rejects Full Addition

Reopening Based on IDS Disclosure Invalid: Bombay HC Slams Revenue for “Abuse of Power”

ITAT Deletes Penalty Despite Bogus Purchase Finding Due to Faulty Charge

ITAT Remands Case as AO Ignored Evidence Submitted Through Online Portal

ITAT Pune Sends Back 80-IA Claim – Settlement Commission Order Not Blanket Licence for All Projects

Karnataka HC Quashes Section 271DA Penalty Notice Issued Beyond Limitation

‘Seven Days Means Seven Days’: Karnataka HC Quashes Reassessment Notice for Procedural Haste

ITAT Delhi Deletes 25% “Bogus Sales” Disallowance; Section 37 Not Applicable to Sales

Appeal Cannot Be Dismissed Merely for Two PANs; ITAT Remands Case

Section 271(1)(c) Penalty Cannot Survive When Quantum Addition is Remanded

Protective Addition Backfires – ITAT Says Firm Not the Earner, Partners Already Taxed

CIT(A) Misreads Jewellery Sale as Purchase: ITAT quashes Cash Deposit Addition

Estimated Profit Penalty Deleted: Reason Why 271(1)(c) Cannot Apply to Estimated Income 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.
