#section 271(1)(c)
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ITAT deletes penalty as quantum additions itself been deleted

Penalty order issued in stereotyped manner without applying mind is invalid

AO cannot impose penalty without proving concealment by assessee

HC Quashes penalty order passed in violation of principle of natural justice

Section 271(1)(c) penalty cannot be levied if concealment of income not proven

ITAT deletes Penalty claim of fraudulent refunds due to malpractices of Income Tax Practitioner

Penalty not sustainable when addition itself is on a weak footing

No penalty merely for Disallowance of Bonafide Deduction Claim

Section 271(1)(c) Penalty notice issued without strike off of irrelevant part not sustainable

No penalty for Suo-Motto Disclosure of Income before detection by revenue

CIT cannot direct Assessing Officer to initiate penalty proceedings

Voluntary Surrender of Income does not mean Immunity from Penalty

Vague Penalty order without any sound legal basis not sustainable

Transfer Pricing: No penalty for mere difference in level of capacity utilization
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.
