#section 271(1)(c)
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Penalty cannot be levied merely for addition during Quantum Proceedings

Addition for Cash Balance difference not sustainable unless corroborated by tangible materials

Penalty not leviable for Bonafide & Inadvertent mistake in deduction claim

Penalty not survive if Assessment Order held to be void ab initio

Section 271(1)(c) Penalty not imposable if notice not Specify the Limb

Penalty leviable on bogus loss offered for taxation after detection

No section 271(1)(c) Penalty if AO fails to specify inaccurate particulars of income

Mere Mis-Declaration of Capital Loss as Business Loss is not Concealments of Income

Section 271(1)(c): Consciousness in furnishing inaccurate particulars with circumstantial evidences should be present

Section 271(1)(c) penalty not leviable after deletion of Addition to Income

No section 271(1)(b) Penalty Unless Conduct of Assessee Is Contumacious

Section 271(1)(c) penalty quashed for not specifying inaccurate or false particulars

No section 271(1)(c) penalty for mere wrong claim of TDS

Penalty not imposable merely for Addition to Income during Assessment
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.
