#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.

SC Relieves PwC of Section 271(1)(c) Penalty for Inadvertent & Bonafide Error

ITAT limits Bogus Purchase Addition to 5%; No Section 271(1)(c) Penalty on Estimated Additions

Assessee’s Bona Fide Explanation: ITAT Delhi Deletes ₹14.88 Cr Section 271(1)(c) Penalty

No Section 271(1)(c) penalty if debatable issue is involved: ITAT Pune

Penalty u/s 271(1)(c) Not leviable for Bona Fide Mistake Disclosed Voluntarily

Penalty u/s 271(1)(c) Justified for Concealment via Bogus Share Capital: ITAT Delhi

Section 54F Deduction Allowed to Son for Purchasing Two Properties from Inherited Assets

Reassessment proceeding u/s. 148 quashed as based on change of opinion

Estimation-based additions not justify Section 271(1)(c) Penalty: ITAT Rajkot

AO’s Failed to Strike Off Inapplicable Notice Portions: ITAT quashes Section 271(1)(c) Penalty

Failure to Strike Relevant Limb: ITAT Mumbai Quashes Section 271(1)(c) Penalty Order

Section 271(1)(c) Penalty Invalidated Due to AO’s Failure to Specify Exact Charge

Section 271(1)(c) Penalty cannot be levied on estimated income: ITAT Surat

TDS credit as reflected in Form 26AS is allowable: ITAT Raipur
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.
