#section 271(1)(c)
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ITAT Bangalore Excludes High-Turnover and Functionally Dissimilar Comparables in NTT Data Case

High-Turnover Comparables Excluded From ALP: Bangalore ITAT Grants Partial Relief

Jaipur ITAT: Section 14A Disallowance Rejected; Socio-Economic Expenses Allowed U/s 37(1)

Pune ITAT: AY 2016-17 Reassessment Quashed; PCIT Sanction Invalid Beyond 3 Years

Karnataka HC: Section 271(1)(c) Penalty Reconsideration Ordered After Assessment Revival

ITAT Indore Quashes Penalty for Defective Section 274 Notice Without Specific Charge

ITAT Kolkata Deletes Section 271(1)(c) Penalty for Bona Fide Rounding-Off Error

ITAT Hyderabad Applies Circle Rate for JDA Gains, Restores Section 54F

Gujarat HC Quashes Section 148 Reopening for Absence of New Tangible Material

Bombay HC: Ambiguous Section 271(1)(c) Notice Invalidates Penalty

Delhi ITAT Quashes ₹1.88 Cr Reassessment: Purchases Already Examined, No Failure to Disclose

Mere Same-Year Loan Repayment Does Not Establish Genuineness: ITAT Mumbai

ITAT Deletes Section 69A Addition as Genuine Loan Cannot Become Income Due to Non-Repayment

No PE in India for Honda Trading Asia; TP Adjustments Infructuous: ITAT Delhi
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.
