#section 271(1)(c)
Log in to FollowLatest section 271(1)(c) updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

Penalty u/s 271(1)(c) untenable as making of claim doesn’t amount to furnishing of inaccurate particulars

No Penalty under Section 271(1)(c) for Additions Based on Estimates

No section 271(1)(c) Penalty for Misclassified Interest Expense

Addition on account of lesser amount considered as claw back payment unsustained

ITAT orders re-adjudication for penalty under Section 271(1)(c) without proper hearing

No Section 271(1)(c) Penalty when no inaccurate particulars of income furnished

Penalty u/s 271(1)(c) unsustainable in absence of recording of satisfaction

Stamp duty value on date of allotment is to be taken as per first proviso to section 56(2)(vii)(b)

Penalty u/s 271(1)(c) without opportunity to assist to Assessee – ITAT directs NFAC for fresh consideration

Penalty under Section 271(1)(c) Invalidated if Matter Restored for Rectification Order

Penalty u/s 271(1)(c) towards addition not made voluntary is justified

Penalty u/s. 271(1)(c) not leviable as change in method of accounting not concealment

ITAT quashes Section 271(1)(c) Penalty Order for lack of Clarity in particulars

No penalty u/s 271(1)(c) can be imposed when income is estimated
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.
