#section 271(1)(c)
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Failure to file return u/s. 139(1) doesn’t constitute under-reporting within section 270A(2)(b): Penalty deleted

Addition towards unexplained out of books cash transaction without cogent evidence cannot be sustained

ITAT Bangalore confirms deletion of Penalty for mere disallowance of claim

Penalty Under 271(1)(c) Fails as Reopening Found Invalid: Madras HC

Penalty for Wrong Income Claim Set Aside Due to Reliance on Audit Report

ITAT Deletes Sections 271(1)(c) & 270A Penalties for Bogus Section 80C Claims

No Penalty for Bona Fide & Debatable Claim of Depreciation & Interest on TDS

No Penalty for Genuine Mistake in Disclosure of Income Tax Refund Interest

Mere deduction disallowance not attracts Section 271(1)(c) Penalty: Madras HC

No Criminal Case Based on Unverified Swiss Account Docs from Foreign Govt

ITAT Mumbai quashes Sections 271(1)(c) Penalty for Lack of Additions in Reassessment

Full Tax Demand Adjustment Against Income Tax Refund During Appeal Unjustified

Vague Section 271(1)(c) Penalty Notices Invalid: Bombay HC

Section 271(1)(c) Penalty Invalid Without Specific Grounds in SCN: Calcutta HC
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.
