#section 271(1)(c)
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Income Tax
Income Tax
No penalty for duly disclosed transactions reflected in seized dairies in Returns pursuant to Section 153A notice
Income Tax
Income Tax
No Penalty if issue is debatable on which Appeal is been admitted
Income Tax
Income Tax
Despite addition no penalty when Assessee has already disclosed all facts
Income Tax
Income Tax
Penalty cannot be imposed for merely treating capital asset as Agricultural Land
Income Tax
Income Tax
ITAT remands back the issue of Section 271(1)(c) Penalty to AO
Income Tax
Income Tax
No penalty if no deliberate attempt to evade payment of taxes
Income Tax
Income Tax
No section 36(1)(iii) disallowance unless Direct Nexus between Borrowed Funds & Capital Withdrawals
Income Tax
Income Tax
Section 132(4) statement & notings found during search sufficient to invoke section 153A jurisdiction
Income Tax
Income Tax
Football & Income Tax- Penalty, in both, is Hefty
Income Tax
Income Tax
Once quantum addition deleted, penalty u/s. 271(1)(c) has no legs to stand
Income Tax
Income Tax
Mere Rejection of section 35D claim not amounts to Concealment of Income
Income Tax
Income Tax
Section 271(1)(c) Penalty proceedings not sustainable if not specifies Limb
Income Tax
Income Tax
Section 271(1)(c) Penalty Justified if Assessee not Acted Bonafidely
Income Tax
Income Tax
ITAT Allowed Exemption not claimed in ITR filed due to Inadvertence
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.
