#section 271(1)(c)
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1,640 articlesIncome Tax

Income Tax
Penalty u/s 271(1)(c) on highly debatable issue is unsustainable
Income Tax

Income Tax
Section 271(1)(c) penalty not Leviable on Deletion of Quantum Addition
Income Tax

Income Tax
Compensation paid by builder during redevelopment of flats is capital receipt
Income Tax

Income Tax
Penalty cannot be imposed on additions purely based on estimation of income
Income Tax

Income Tax
Penalty u/s 271(1)(c) not leviable as deduction claimed under bonafide belief
Income Tax

Income Tax
Section 271(1)(c) Penalty not sustainable if notice is vague & ambiguous
Income Tax

Income Tax
Penalty u/s 271(1)(c) up to 100% of tax evaded justified in case of excess stock found during survey
Income Tax

Income Tax
Additions on the basis of incriminating material obtained during survey is justified
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Penalty Notice without Striking Off Irrelevant Limb is defective notice
Income Tax

Income Tax
Depreciation claim could not be decided until decision regarding capitalization of expenses in assessment order
Income Tax

Income Tax
Section 271(1)(c) penalty cannot be levied if ITAT deletes quantum addition
Income Tax

Income Tax
Section 271(1)(c) Penalty cannot be levied without issuing proper SCN
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Income Tax
ITAT deletes penalty on estimated addition for alleged bogus purchases
Income Tax

Income Tax
