#section 271(1)(c)
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Income Tax
Income Tax
No penalty u/s 271(1)(c) as ALP recomputed by TPO was invalid as assesee followed prescribed method (TNMM) u/s 92C
Income Tax
Income Tax
No Section 271(1)(c) Penalty for Section 54F exemption claim with conflicting views
Income Tax
Income Tax
ITAT Pune Deletes Section 271(1)(c) Penalty Against Assessee Over Defective Notice
Income Tax
Income Tax
Penalty u/s 271(1)(c) Not Sustainable for Bona Fide 54F Claim Delayed by Builder Default: ITAT Delhi
Income Tax
Income Tax
No Penalty for Disallowed Advances & Interest Claims: ITAT Bangalore
Income Tax
Income Tax
Addition u/s. 68 set aside as source of credits disclosed: ITAT Mumbai
Income Tax
Income Tax
License fee for broadcasting sports event apportioned as 10% towards recorded events and 90% towards live coverage
Income Tax
Income Tax
Till March 2013 section 68 not require explanation of source of credit: ITAT Mumbai
Income Tax
Income Tax
Assessee proves identity & creditworthiness of lender: Upholds deletion of Addition
Income Tax
Income Tax
Jurisdiction of JAO to conduct proceedings u/s. 148A: Matter referred to Larger Bench
Income Tax
Income Tax
Section 40A(3) cannot be invoked as income estimated based on gross profit rate
Income Tax
Income Tax
Addition merely based on difference in Form 26AS and sales disclosed in P&L not sustainable
Income Tax
Income Tax
ITAT Delhi Quashes ₹40.94 Crore Penalties for Non-Compliance Under Sec. 271(1)(c)
Income Tax
Income Tax
ITAT Surat Deletes Section 271(1)(c) Penalty on Estimated Income Addition
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.
