#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.

Section 271(1)(c) penalty not automatic on mere expense Disallowance or Income Enhancement

Assessee eligible for vacancy allowance under section 23(1)(c) for vacant commercial units

Draft Submission- No Section 271(1)(c) penalty when no specific limb been mentioned

No Sec 69 Addition merely for Property Transfer via Registered Sale Without Payment to Vendor: ITAT

Jewellery inherited through non-registered will qualifies as capital asset: ITAT Bangalore

Section 271(1)(c) Penalty Unsustainable if Quantum addition Deleted

Section 148 Notice cannot be issued to Partner for Transactions Among Partnership Firms

Commission cannot be disallowed merely for increase in Rate of Commission

Expenditure towards ESOP is allowable u/s 37(1) of Income Tax Act: ITAT Mumbai

Section 271(1)(c) penalty based on estimated addition & Defective notice is unsustainable

Allowability of Out of Court Settlement & Legal Expenses: ITAT Directs Re-adjudication

Notional interest for delay in realization of export proceeds from AEs unwarranted: ITAT Mumbai

Mere Allowable Deductions Variance is not Inaccurate furnishing of Income Particulars

Advance for Flats: Recognizing Revenue on Risk Transfer & Buyer’s Transfer Rights- ITAT
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.
