#section 271(1)(c)
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Section 271(1)(c) penalty quantification dependent upon additions to income

Not striking off irrelevant matter vitiate penalty proceedings

ITAT upheld penalty on amount accumulated by Trust but not utilised & disclosed in ITR

Penalty not imposable merely for making of a claim, which is not sustainable in law

Penalty Proceedings invalid if initiated on the basis of Defective Notice

No Section 271(1)(c) penalty on debatable issue with conflicting views

No section 271(1)(c) penalty for additions upheld on estimation basis

Defect in Section 274 Notice vitiates the Assumption of Jurisdiction by AO

Section 274 notice not specifying the grounds for penalty is invalid

Sec. 271(1)(c) Penalty imposed cannot survive if assessment order quashed

No Section 271(1)(c) penalty when quantum addition was set aside

No penalty on income suo motu offered by assessee in his return of income

Section 271(1)(c) Penalty not leviable on Income suo moto declared during survey

Section 271(c) penalty not imposable on Deletion of 54F Disallowance
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.
