#section 271(1)(c)
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ITAT deletes Penalty related to addition for Gift from Mother

Section 271(1)(c) Penalty not sustainable if specific charge not specified

Section 271(1)(c) penalty not imposable if notice mentions both limbs

Section 271(1)(c) Penalty not leviable if No specific charge framed against assessee

Section 271(1)(c) penalty not leviable for mere denial of section 54F Deduction

Non striking off of irrelevant limb in penalty notice is a substantive defect

No Section 271(1)(c) penalty for mere disallowance of depreciation

Mere rejection of claim would not ipso facto make assessee liable for penalty

Claim due to wrong Advice by CA – ITAT deletes Penalty

No section 271(1)(c) penalty on additions deleted by ITAT

Section 271(1)(c) Penalty not applicable for addition under 50C

AO Should Specify Proper Limb under Section 271(1)(c) of Income Tax Act

Section 271(1)(c) penalty order not sustainable if AO not mentioned specific charge

Section 271(1)(c) Penalty not sustainable on mere estimated additions
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.
