#section 271(1)(c)
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ITAT Deletes Section 271(1)(c) Penalty for Leave Encashment Disallowance

Benefit of explanation (ix) of section 153B not available as reference to Indo-Swiss DTAA invalid

TDS Mismatch Dispute: ITAT Orders Verification of Form 26AS & Form 16 mismatch

Income Already Taxed Cannot Be Reassessed as Unexplained Cash Credit: ITAT Ahmedabad

Reassessment u/s 148 Quashed for Change of Opinion: Tripura HC

No Section 69A Addition for Third-Party Pen Drive Data Without Confronting Taxpayer

Section 271(1)(c) Penalty not sustainable for bonafide & disclosed deduction claim: Bombay HC

Vivad Se Vishwas Refunds Entitled to Interest Under Section 244A: Gujarat HC

Ex-parte order by CIT(A) set aside as assessee unaware about on-going appellate proceeding

Section 68: Explaining Source of Source Funds for Unsecured Loans Not Required Pre-01.04.2023

Gujarat HC Quashes Income Tax Demand Not Included in IBC Resolution Plan

Mistake by counsel: ITAT condoned delay on Precedent in Penalty Case

ITAT Condones Appeal Delay Due to Taxpayer’s Illiteracy & Consultant’s Negligence

Software expense not giving enduring benefit is revenue in nature: ITAT Delhi
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.
