#section 271(1)(c)
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Development Agreement Termination Compensation Deduction allowed to One Co-Owner can’t be denied to Other

Cost reimbursement for support services taxable as Fees for Technical Services

PCIT cannot direct AO to initiate penalty proceedings u/s 271(1)(c)

No Penalty under 271(1)(c) if income is furnished to Tax Authorities at initial assessment stage

Imposition of penalty u/s 271(1)(c) without specifying the limb is bad-in-law

Income from technical handling services from IATP members not taxable in India

Goodwill acquired on Amalgamation is Eligible for Depreciation u/s 32 of Income Tax Act

ITAT Directs AO to Examine Section 54 Exemption Eligibility in year in which capital gain is taxable

Section 271(1)(c) Inapplicable if No Income Concealment by Assessee

Short-Term Capital Loss Addition Unsustainable: Transaction Not Bogus

AO changed foundation for levy of penalty – ITAT deletes penalty for inconsistency

When Additions are Deleted in Quantum Appeal, Penalty Cannot Survive

Penalty u/s 271(1)(c) Inapplicable for Additions Using Peak Credit Theory

Difference in Transaction Perception Doesn’t Mean Inaccurate Particulars
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.
