#section 271(1)(c)
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Addition towards LTCG sustained as no documentary evidence of lower sale consideration furnished

Addition u/s. 68 unsustainable as burden duly discharged by filing required documents

Transfer pricing provisions not apply to operations carried through qualifying ships

DTVSV Benefit Rejection Over pending Non-Tax Arrears Prosecution Unjustified

Section 271(1)(c) penalty unjustified without Income Concealment or Inaccurate Particulars

Income Tax Act Section 43CA Provisions Effective Since April 1, 2014

No section 271(1)(c) penalty on non-existing or deleted disallowances

Other method in rule 10AB is most appropriate method in case of royalty transactions

Section 271(1)(c) penalty cannot be imposed merely for incorrect income head treatment

No Section 271B Penalty without Assessee’s Reasonable Opportunity to be Heard

ITAT Orders Reassessment Due to Ex-Parte Assessment Ignoring Rule 46A Evidence

Reassessment of income other than income for which AO had formed a reason is unjustified

Once assessment order is passed Dispute Resolution Panel not empowered to give direction

Order passed u/s 153A without generating DIN is invalid
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.
