#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) unsustainable as no adjustment on transfer pricing issue wouldn’t subsist

No Penalty u/s 271(1)(c) when Quantum and Enhancement by CIT(A)-Deleted in Quantum Appeal

Specification of Charge of penalty is an important factor while deciding the matters in litigation

No Section 271(1 )(c) penalty on addition under Section 50C

Penalty u/s 271(1)(c) leviable as incomes not offered to tax with intention to evade tax

Imposition of penalty u/s 271(1)(c) on highly debatable issue is unsustainable

No penalty on addition based on estimated rate of profit applied on turnover

Penalty u/s 271(1)(c) not leviable as tax assessed is equal to TDS deducted

No penalty merely for making a wrong claim due to wrong interpretation of section 54EC

Penalty u/s 271(1)(c) unsustainable in absence of concealment of income or furnishing of inaccurate particulars

Section 35(1)(ii) deduction cannot be denied for subsequent retrospective cancellation of approval

Section 271(1)(c) Penalty not imposable if no addition to income

Penalty notice become defective if it does not disclose specific charge

No concealment penalty if expense claimed twice reversed in subsequent year
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.
