Mere Expense Disallowance Cannot Trigger Section 271(1)(c) Penalty; ITAT Partly Allows Appeal:
ITAT partly deletes Rs 10.48 lakh penalty, ruling that mere disallowance of expenses does not automatically justify penalty under Section 271(1)(c).
ITAT Deletes Penalty Under Section 271(1)(c) on TDS Disallowance
Saloni Kumari
Aug 22, 2026
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Mere Expense Disallowance Cannot Trigger Section 271(1)(c) Penalty; ITAT Partly Allows Appeal
ITAT partly deletes Rs 10.48 lakh penalty, ruling that mere disallowance of expenses does not automatically justify penalty under Section 271(1)(c).
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Saloni Kumari
Content Writer
Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
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