#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.

No penalty on expenses disallowed on Notional/estimated basis

Section 271(1)(c) penalty not imposable for Erroneous double provision for interest

No section 271(1)(c) penalty for income offered for taxation by filing revised return

Section 271(1)(c) Penalty proceedings initiated against Assessee cannot continue against Legal Heir

Penalty u/s 271(1)(c) not leviable on committing bona fide mistake

Penalty proceedings without specification of reason is bad in law

Section 271(1)(c) penalty cannot be imposed instead of Section 271AAA

Mere Non-response from creditors cannot be treated as furnishing of inaccurate particulars of income

Ambiguity in penalty notice & findings make order levying penalty void ab initio

No section 271(1)(c) penalty if notice fails to specify Concealment or Furnishing of Inaccurate Particulars of Income

Section 271(1)(c) penalty not leviable if Penalty Notice is defective

Fictitious cash sales to claim exemption under Section 80-IC not become genuine merely for acceptance by VAT Authorities

Penalty cannot be levied on charges not forming part of penalty proceeding initiation

HC deletes penalty for wrong entry by staff due to voluminous transactions
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.
