#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.

Section 271(1)(c) penalty cannot be levied on Income Tax Additions on Ad-Hoc Basis

Penalty u/s 271(1)(c) leviable only if there is deliberate intention to conceal income

Penalty u/s 271(1)(c) unsustainable as issue already decided in assessee’s favour

Section 271(1)(c) penalty cannot be imposed on debatable issue: MP HC

No penalty on undisputed claim of Interest paid to firm against business income

No penalty for Adjustment in book profit due to disallowance of depreciation under MAT provisions

Penalty not imposable for non-submission of part documents related to bona fide claim as business was closed

ITAT deletes section 271(1)(c) penalty on section 40A(3) additions

ITAT deletes penalty on excess depreciation claimed due to Mistakes at CA Office

No penalty for addition under section 56(2)(x) due to deeming fiction

Penalty cannot be imposed on declared income shown in return of income

Agreed estimated additions do not call for levy of penalty

No Section 271(1)(c) Penalty on Unsustainable Claims

No penalty u/s 271(1)(c) if the mistake was bonafide
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.
