#section 271(1)(c)
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Income Tax
Income Tax
Section 68 Addition for unsecured loan Upheld as assessee failed to discharge primary onus
Income Tax
Income Tax
Penalty Invalid Due to Defective Notice Issued u/s 271(1)(c) of Income Tax Act
Income Tax
Income Tax
Mere incorrect claims in ITR not amounts to concealment of income
Income Tax
Income Tax
Carrying Forward of Excess Application of Income When Receipts Are Less to succeeding year allowed
Income Tax
Income Tax
ITAT Mumbai Rules No Section 271(1)(c) Penalty on Estimated Additions
Income Tax
Income Tax
Penalty u/s 271(1)(c) of Income Tax Act not imposable in absence of willful concealment
Income Tax
Income Tax
Penalty u/s 270A(9) imposed without specifying the limb is unsustainable
Income Tax
Income Tax
Penalty cannot be imposed for lower gross profit based on mere Assumptions
Income Tax
Income Tax
Reopening untenable in absence of tangible material concluding that income has escaped assessment
Income Tax
Income Tax
Exemption u/s 54 duly available as construction of residential house completed within 3 years
Income Tax
Income Tax
No Penalty for Estimated Profit-Based Addition
Income Tax
Income Tax
Estimate of cost by Departmental Valuer cannot constitute concealment hence penalty u/s 271(1)(c) not leviable
Income Tax
Income Tax
Revenue from operation of hotel/resort taxable under the head “Business income”
Income Tax
Income Tax
Show cause notice not specifying charge against assessee is bad-in-law
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.
