#section 271(1)(c)
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Section 271(1)(c) penalty cannot be levied on additions based on estimate

Invocation of Section 263 to initiate Penalty proceeding not sustainable when addition itself deleted by ITAT

Section 271(1)(c) penalty not leviable merely for non challenge to disallowance in Quantum Appeal

No section 271(1)(c) Penalty Merely based on section 37 disallowance

Debate on Nature of Expense- Penalty for disallowance unjustified

Validity of Penalty Notice- Continuing Saga

No Section 271(1)(c) Penalty on Income Taxed u/s 115JB Before AY 2016-17

Section 234B interest cannot be imposed on Payee in case of Failure of Payer to Deduct TDS

Penalty Order in Name of erstwhile Dissolved Company is invalid

No section 271(1)(c) Penalty on Income Surrendered Voluntarily during Assessment

No section 271(1)(c) Penalty for mere claim of expense under different income head

Section 271(1)(c) Notice should clearly specify charge of Penalty

Penalty cannot be levied for making a claim which may be erroneous or wrong

If section 69 not invoked by AO in Order u/s 143(3) then section 115BBE can’t invoked for rectification u/s 154
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.
