#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.
Income Tax
Income Tax
Invalidity of Section 271(1)(c) Notice Without Specific Ground Specification
Income Tax
Income Tax
Judicial Interpretation of Section 44 in Context of Insurance Business: Case Analysis
Income Tax
Income Tax
Assessee succeeded in Quantum Appeal: Penalty not imposable
Income Tax
Income Tax
Estimated addition without pointing out specific defect in audited books unjustified
Income Tax
Income Tax
AO’s Failure to Specify Section 271(1)(c) Charge Detrimental to Penalty Proceedings
Income Tax
Income Tax
AO Must Specify Relevant Limb of Section 271(1)(c) in Penalty Proceedings
Income Tax
Income Tax
No Section 271(1)(c) penalty if AO not indicate which limb is attracted
Income Tax
Income Tax
No Penalty if penalty Imposition Notice not Specify Section 271(1)(c) Limb
Income Tax
Income Tax
HC Upholds Deletion of Penalty as Notice Lacks Precision on Section 271(1)(c) Limb
Income Tax
Income Tax
ITAT’s Deletion of Addition Invalidates related Section 271(1)(c) Penalty
Income Tax
Income Tax
HC upheld penalty deletion as notice not specifies appropriate limb for penalty
Income Tax
Income Tax
AO must explicitly mention grounds for imposing Section 271(1)(c) penalty
Income Tax
Income Tax
Initiation of penalty proceedings u/s. 271AAB(1A) without specifying default of assessee unsustainable
Income Tax
Income Tax
Opportunity of Hearing must before addition for Unexplained Eviction Expenses
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.
