#section 271(1)(c)
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Income Tax
Income Tax
Section 45(3) applies to capital asset transferred to firm by way of capital contribution
Income Tax
Income Tax
Section 271(1)(c) Penalty Not Automatic for Wrong Claims; Requires Proof of Lack of Bona Fides
Income Tax
Income Tax
No Penalty under 271(1)(c) for Bonafide Assessee: ITAT Delhi
Income Tax
Income Tax
Penalty Imposed Solely on Estimated Profit Addition is not justified
Income Tax
Income Tax
Undisclosed Income Taxed in Flagship Company Not Taxable in Assessee Companies
Income Tax
Income Tax
Overlooking of reply & Denial of sufficient time to respond: HC set-aside order
Income Tax
Income Tax
Higher rate of tax in case of foreign company is not in violation of non-discrimination clause
Income Tax
Income Tax
Payment of guarantee fee to Gujarat Government is revenue expenditure
Income Tax
Income Tax
Give chance to Assessee to establish non-receipt of statutory notices: ITAT
Income Tax
Income Tax
Failure to Furnish Income Return Deemed as Concealment: Penalty Justified
Income Tax
Income Tax
Royalty not embedded in import price paid to AE hence adjustment unsustainable
Income Tax
Income Tax
Payment towards interconnectivity utility charges from Indian customers not taxable as Royalty
Income Tax
Income Tax
Disallowance of loss claimed u/s 41 in hypothetical way needs fresh examination
Income Tax
Income Tax
Royalty or technical charges income of non-resident taxable in India on receipt basis under India-Switzerland DTAA
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.
