#section 271(1)(c)
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Penalty u/s. 272A(1)(d) not imposable when assessment completed u/s. 143(3): ITAT Raipur

Delay in filing quantum appeal and penalty appeal condoned on demonstrating sufficient cause

Request to restore matter not granted as matter not represented by assessee since long time: ITAT Raipur

Deletion of Unexplained Cash Without Proper Verification Unjustified; Matter Restored: ITAT Raipur

Penalty u/s. 271(1)(c) not sustained as notice failed to specify particular limb: ITAT Mumbai

No Section 36(1)(iii) Disallowance of Interest Based on Incorrect AO Assumption of Interest-Bearing Funds use for CWIP

Co-operative credit society providing credit facilities only to its members not hit by section 80P(4): ITAT Mumbai

Penalty u/s. 271(1)(c) not leviable for voluntary surrender of income in good faith: ITAT Hyderabad

Addition towards unexplained cash credit u/s. 68 unwarranted as already declared and taxed as sales: ITAT Ahmedabad

No Penalty for Misreporting Without Malafide Intent: ITAT Delhi

Section 271(1)(c) Penalty not leviable merely for making a unsustainable claim: ITAT Ahmedabad

Section 153A Addition Valid Only if Based on Material Seized during search: ITAT Kolkata

Rajasthan HC Confirms Penalty for Unexplained Cash Deposit

Penalty u/s. 271(1)(c) not sustained in absence of intention to conceal income: ITAT Mumbai
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.
