#section 271(1)(c)
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No section 271(1)(c) penalty on mere making of unsustainable claim

No penalty unless there was conscious concealment or furnishing of inaccurate particulars of income.

Section 271(1)(c) penalty not sustainable if notice not specifies limb for levy of penalty

No section 271(1)(c) penalty for Mere claim of wrong deduction

Penalty not sustainable if AO dropped penalty in earlier AY on same set of facts

ITAT quashes Rs 57 lakh fine on Preity Zinta

No section 271(1)(c) penalty if notice was vague & ambiguous

No penalty for preferring a claim which is unacceptable to Revenue

No penalty u/s 271(1)(c) when returned income accepted filed in response to notice u/s 148

Penalty not leviable if quantum appeal allowed by Tribunal

Section 271(1)(c) penalty not leviable when AO levied penalty under both charges

No penalty leviable unless the conduct of the assessee is found to be contumacious

Addition on estimation by AO do not call for initiation of penalty

No Penalty for Addition for Bogus Purchases on estimated basis
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.
