#section 271(1)(c)
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Income Tax
Income Tax
No Penalty for Concealment of Income on Ad-hoc Addition reduced by ITAT
Income Tax
Income Tax
No penalty for disallowance due to dispute on nature of expenses
Income Tax
Income Tax
Penalty u/s 271(1)(c) not leviable on addition due to difference of opinion
Income 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
Income Tax
Income Tax
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
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.
