2019 (6) TMI 1102 - SCH - Income Tax

Penalty levied u/s 271(c) - non deduction of tds by assessee trust - entitled to the exemption under Section 194-I in view of Section 44AB - reasonable cause within the meaning of Section 273(B) - HELD THAT - Leave granted. Tag with M/S US TECHNOLOGIES INTERNATIONAL P. LTD. VERSUS COMMR. OF INCOME TAX 2011 (9) TMI 1185 - SC ORDER