#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.

Imposition of penalty u/s. 271(1)(c) requires verification of additional evidence hence matter remanded

ITAT Quashes Section 271(1)(c) Penalty for Defective Statutory Notice

ITAT Deletes Penalty for Incorrect Deduction Claimed by Mistake

Reassessment Confirmed, Rs. 2.01 Crore Capital Gain Addition Sent for Fresh Valuation

ITAT Cochin Deletes ₹2.2 Lakh Penalty for Bona Fide Gratuity Claim

Mere disallowance does not automatically trigger Section 271(1)(c) penalty: ITAT Ahmedabad

No Penalty on Estimated Additions for Bogus Purchase: ITAT Mumbai

No Section 271(1)(c) Penalty on Estimated Bogus Purchases Additions: Bombay HC

Section 271(1)(c) cannot be imposed on ad hoc estimation of bogus purchases

Section 271(1)(c) Penalty Not Sustainable on Estimated Income Additions: Bombay HC

ITAT Raipur Sets Aside Penalty for Lack of Adequate Hearing

ITAT Kolkata Quashes Section 271(1)(c) Penalty on One-Time Settlement

Mere disclosure of additional income under 153C not concealment of Income

ITAT Delhi Quashes Assessments Due to Invalid Section 153D Approval
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.
