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

Income Tax
No Section 271(1 )(c) penalty on addition under Section 50C
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Income Tax
Penalty u/s 271(1)(c) leviable as incomes not offered to tax with intention to evade tax
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Imposition of penalty u/s 271(1)(c) on highly debatable issue is unsustainable
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Income Tax
No penalty on addition based on estimated rate of profit applied on turnover
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Income Tax
Penalty u/s 271(1)(c) not leviable as tax assessed is equal to TDS deducted
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No penalty merely for making a wrong claim due to wrong interpretation of section 54EC
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Income Tax
Penalty u/s 271(1)(c) unsustainable in absence of concealment of income or furnishing of inaccurate particulars
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Income Tax
Section 35(1)(ii) deduction cannot be denied for subsequent retrospective cancellation of approval
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Income Tax
Section 271(1)(c) Penalty not imposable if no addition to income
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Penalty notice become defective if it does not disclose specific charge
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Income Tax
No concealment penalty if expense claimed twice reversed in subsequent year
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Section 271(1)(c) penalty cannot be levied on Income Tax Additions on Ad-Hoc Basis
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Penalty u/s 271(1)(c) leviable only if there is deliberate intention to conceal income
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Income Tax
