#section 271(1)(c)
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No penalty could be levied u/s 271(1)(c) without specifying the limb of provision

Penalty order gets vitiated if AO not strikes irrelevant limbs in section 274 notice

Section 271(1)(c) Penalty when income determined by AO on estimation

No penalty for difference of opinion on treatment of rental income

Section 271(1)(c) Penalty without Specifying The Limb Is Invalid

Penalty not sustainable when Quantum Addition was set aside

Section 271(1)(c) Penalty imposed without specifying the limb is invalid

Penalty cannot be levied on the basis of estimated additions

Penalty cannot be imposed in every case merely because it is lawful to do so

Penalty cannot be imposed merely because assessee had made a new claim

No Section 271(1)(c) Notice without mentioning particular limb

Penalty cannot be levied merely for addition due to adjustment by TPO in Valuation

Without Demonstrating any Concealment in Seized Material No Penalty Can Be Levied By AO

No Section 271(1)(c) Penalty when No Concealment In ITR
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.
