#section 271(1)(c)
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Penalty under section 271(1)(c ) after CIT (Appeal) order

No penalty for income declared in original return filed within time U/s. 139(1) post Survey

Penalty cannot be levied on Addition of Notional House Property Income

No penalty for claim of exemption u/s 54 instead of section 54F

No Penalty under Section 271(1)(c) in absence of any Concealment

Making incorrect claim in law would not by itself make assessee liable to penalty U/s. 271(1)(c)

No penalty on excess depreciation claim for bona fide reasons

How to Tackle the Notice Issued u/s 271(1)(c)

S. 271(1)(c) No Penalty if returned and assessed income are same

Penalty U/s. 271(1)(c) not sustainable on deletion of addition for relevant expenses

Penalty cannot be imposed based on Original Return in Section 153A Assessment

Penalty not leviable If Assessee acted in terms of law prevailing at relevant point of time

Mere discrepancy in Form 26AS & 16 not amounts to concealment

Penalty U/s. 271(1)(c) cannot be levied for mere Wrong claim of deduction
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.
