#section 271(1)(c)
Log in to FollowLatest section 271(1)(c) updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

No Retrospective Remand: ITAT Scraps CIT(A)’s Order in Bogus LTCG Case for Wrongly Invoking New Law

You’re Still Taxed After You’re Gone- But Your Heir Only Pays What’s in the Cupboard

Penalty u/s 271(1)(c) for Disallowed Bad Debts – Tribunal Upholds Deletion by CIT(A)

Penalty on Notional House Property Income Quashed by ITAT – Section 271AAB overrides 271(1)(c)

General Format SCN Without Specific Charge Cannot Sustain 271(1)(c) Penalty

ITAT Delhi Partly Allows Jeweller’s Appeal: ₹50 Lakh Bogus Sale Addition Upheld

Bogus Purchase Addition of ₹3.82 Cr Unsustainable Without Rejecting Books

LTCG Indexation Starts from Builder Buyer Agreement, Not Provisional Allotment: Delhi HC

Free Flat Receipt Not Taxable in AY 2007-08: Section 56(2)(v) Covered Only Money

No Double Taxation: ITAT Deletes Section 68 Addition on Cash Sales in Dairy Business

Penalty u/s 271(1)(c) Dependent on Quantum – Tribunal Remands Back to NFAC

No Section 271(1)(c) Penalty for Income Surrendered During Survey & Already Disclosed in ROI

Calcutta HC Quashes Penalty Under Section 271(1)(c) for Unspecified Charge

ITAT Delhi Deletes Rs.8.16 Cr Addition on Share Capital & Commission – AO’s Suspicion Insufficient
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.
