#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.

Property improvement Expenses disallowed in absence of sufficient evidence

No Penalty on Income Estimation as Underreporting or Concealment: Analysis

Direction given by Tribunal to AO to re-examine issue cannot be disregarded: Delhi HC

Section 271(1)(c) unjustified on Voluntary Income Disclosure

Penalties under Section 271(1)(c) cannot be imposed on estimated additions

Foreign allowance for services rendered outside India is not taxable in India: ITAT Kolkata

NIIT Foundation conducting systematic and formal instruction, schooling or training qualifies as education activities u/s 2(15)

Penalty unsustainable as issue of claim of depreciation on non-compete fee is highly contentious: ITAT Delhi

ITAT Mumbai deletes penalty where addition was made on estimation basis

ITAT deletes addition for alleged bogus long-term capital gains

ITAT deletes addition made by CIT(A) without adequate justification

No penalty if contention of assessee was plausible and bona fide: Delhi HC

Penalty for Concealment of Income, Section 270A of Income Tax Act

ITAT Delhi allows provision for warranty expenses despite lack of past experience & scientific basis
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.
