#section 271(1)(c)
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Penalty justified for Deliberate non-disclosure of income

No penalty for mere non-reflection of Income surrendered voluntarily in ITR

Whether issuance of s. 274 notice is merely an administrative device- Conflicting views of High Courts

No Penalty for withdrawal of higher depreciation claim during assessment

Declaration of additional incomes when AO confronted with details of Form No. 26AS attract penalty

ITAT restrained revenue from passing Penalty order till disposal of Appeal

Sushmita Sen gets relief from ITAT in Income Tax penalty case

S. 241(1)(c) Penalty cannot be imposed for merely for Rejection of Registration by RBI

Making of a statutory claim U/s. 54/54F cannot be said to be concealment of particulars of income

No Penalty when Assessee disclosed all facts in COI filed with ROI

Penalty cannot be levied if claim was as per judicial precedents

Penalty U/s. 271(1)(c) justified on income disclosed during survey

Where issue is a debatable legal issue, penalty U/s. 271(1)(c ) not leviable: PVR case

AO has to strike off & specify the limb to initiate penalty proceedings
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.
