#section 271(1)(c)
Log in to FollowLatest section 271(1)(c) updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

No Penalty U/s. 271(1)(c) for Bonafide Mistake committed by CA

Penalty U/s. 271(1)(c) not attracted for a mere wrong claim

Penalty U/s. 271(c) not sustainable if notice not have specific charge

No Penalty for addition due to deeming provisions of Section 50C

Bona fide mistake should be demonstrated with Circumstantial Evidence

Sec. 271(1)(c) Penalty not justified merely for disallowance of claim

No Penalty u/s 271(1)(c) if two legal interpretations were possible and Assessee acted in bonafide manner

Penalty cannot be imposed merely because AO did not allow claim of Assessee

Penalty justified on Company for claiming deduction under section 54

Immunity under Section 270AA of Income-tax Act, 1961- CBDT Clarifies

Penalty U/s. 271(1)(c) invalid if Not specifically mentioned in assessment order as to which limb penalty was imposed

S. 271(1)(c) Notice issued by AO without specifying grounds of penalty is not valid

No Penalty for Offering income under capital gain instead of Business head under bonafide impression

Penalty U/s. 271(1)(c) cannot be levied if AO did not specify grounds on which penalty was imposed
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.
