#section 271(1)(c)
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ITAT Directs Submission of Sales Tax Challan for Payment Proof

Assessee Not Liable for Co-Owners’ On-Money payments: ITAT Ahmedabad

Penalty notice u/s 271(1)(c) without specifying exact limb is bad-in-law

Penalty u/s 271(1)(c) not leviable in absence of concealment of particulars of income

Section 271(1)(c) Penalty not leviable if explanation with documentary evidence not found to be false

Exclusion of period taken for handing over seized material to AO effective only from 01.04.2021

Penalty Not Leviable under Section 271AAA Without Specific Inquiry

ITAT deletes Penalty for Bonafide Mistake in Tax Return

Section 271(1)(c) penalties leviable only in clear cases of income concealment or inaccurate reporting

Non-Inheriting Son cannot be a Legal Representative in Income Tax Proceedings

Books of accounts not produced before AO and CIT(A) hence matter restored back

ITAT Upholds Penalty for Income Concealment Despite Retracted Confession

ITAT Hyderabad: Cash Deposit by NRI, Deletion of Addition

Penalty u/s. 271(1)(c) unjustified as voluntary deposit was done before receipt of notice u/s 148
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.
