#section 271(1)(c)
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No Section 271AAB Penalty on Income voluntarily admitted during Search

Addition on estimate basis – Section 271(1)(c) cannot be imposed

No penalty for mere upheld of additions by CIT (A)

Penalties imposable in Income Tax Search Cases

Section 271(1)(c) Penalty leviable as revised return filed only after issuance of notice u/s 143(2)/142(1)

No penalty for bonafide different perspective in ALP calculation

Penalty not levaible on addition made solely based on declaration

Penalty cannot be imposed for mere Section 12A registration cancellation

Mere disallowance due to difference of opinion cannot lead to penalty

No penalty for wrong interpretations of provisions of Income Tax Act

No Section 271(1)(c) penalty for genuine omissions in Income Tax Returns

No Penalty on Income declared in revised return filed within limitation period

Remuneration to Partners as Representative of HUF Allowed u/s 40(b)

No penalty for wrong claim due to inadvertent clerical error committed by CA
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.
