#section 271(1)(c)
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No TDS Disallowance u/s 40(a)(i) due to lack of incriminating evidence in sec.153A assessment

Addition of entire cash deposits as unexplained income not justified: ITAT Ahmedabad

Disallowance of sales promotion expense deleted as disallowance is very less as compared to turnover

Penalty notice u/s. 271(1)(c) without specifying correct limb is invalid: ITAT Kolkata

Imposition of penalty u/s. 271(1)(c) for highly debatable issue not justified: ITAT Bangalore

Penalty u/s. 271(1)(c) untenable without concealment of income or furnishing of inaccurate particulars

Section 271(1)(c) Penalty Quashed: Omnibus Notice Without Specific Charge Invalid

Non-compliance to Appellate Authority hearing notices due to inadvertence condoned: ITAT Kolkata

Section 249(4)(b) mandates that appeal not to be admitted unless advance tax is paid: ITAT Ahmedabad

Non-response to notice due to bonafide reasons justified hence matter remanded: Karnataka HC

Penalty u/s. 271(1)(c) without specifying limb of levy not sustainable: Delhi HC

Unexplained Investment & Loss Set-Off Case Remanded to AO for Lack of Details

Once liquidation order has been passed no suit or legal proceedings can be instituted: ITAT Nagpur

Treating entire cash deposits as unexplained money unjustified: ITAT Hyderabad
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.
