#section 271(1)(c)
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Section 271(1)(c) Penalty cannot be levied without issuing proper SCN

ITAT deletes penalty on estimated addition for alleged bogus purchases

Vague Penalty Notice Invalidates Proceedings under section 271(1)(c)

No section 271(1)(c) penalty when Sustainability of Addition is debatable

Non-specification of limb of notice render section 271(1)(c) penalty proceedings invalid

Penalty u/s 271(1)(c) not leviable as tax was payable on book profits u/s 115JB

Penalty order u/s 271(1)(c) issued without striking off irrelevant limb is liable to be deleted

No penalty on income disclosed in revised After receipt of Reassessment Notice

Initiation of penalty proceedings u/s 271(1)(c) without statutory notice is not acceptable

Penalty u/s 271(1)(c) not leviable for human error committed by accountant

CIT(A) directed to consider additional evidence as non-submission was due to serious ailment

Depreciation on goodwill available as it being integral part of amalgamation

Deduction u/s 54F not deniable on ground of pre-owning of residential house in foreign

Penalty notice u/s. 274 r.w.s 271(1)(c) not specifying limb under which penalty proceeding is initiated is invalid
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.
