#section 271(1)(c)
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Income Tax
Income Tax
No reassessment on basis of invalid notice u/s 148, deleted additions of 6.93 Crores
Income Tax
Income Tax
Deduction u/s. 80IA granted unit-wise without considering profit or loss of other eligible units: ITAT Ahmedabad
Income Tax
Income Tax
Mistake apparent pertaining to carry forward and set off of unabsorbed depreciation and business losses could be revised by filing Form 3 under VSV scheme
Income Tax
Income Tax
Interest on debit/ credit balances of supplier and contractors is taxable as business income: ITAT Ahmedabad
Income Tax
Income Tax
Revision order was remanded back for re-examination of assessee’s qualification as venture capital u/s. 56(2)(viib)
Income Tax
Income Tax
No Section 271(1)(c) penalty on estimated addition of alleged bogus purchases
Income Tax
Income Tax
Chennai ITAT Rulings on Additions for Unexplained Income & Tax Penalties
Income Tax
Income Tax
Reassessment u/s. 148 based on cryptic reasons and mechanical approval quashed: ITAT Delhi
Income Tax
Income Tax
Adhoc addition based on guess-work and surmises untenable: ITAT Delhi
Income Tax
Income Tax
No levy of penalty on estimated addition on ad hoc disallowance of expenses: ITAT Delhi
Income Tax
Income Tax
ITAT Mumbai Quashes Purohit Food Reassessment Due to Invalid Notice
Income Tax
Income Tax
No Section 271(1)(c) Penalty as Assessee Fully Disclosed Relevant Details
Income Tax
Income Tax
Penalties should not be imposed for genuine errors or debatable claims: ITAT Pune
Income Tax
Income Tax
Addition u/s. 68 matter send back for de novo proceedings due to unclear information: ITAT Bangalore
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.
