Penalty u/s 271C – Failure to deduct TDS u/s 194C - the non-deduction of tax at source on such payments...

Penalty u/s 271C – Failure to deduct TDS u/s 194C - the non-deduction of tax at source on such payments cannot be said to be without a reasonable cause within the meaning of Section 273C - penalty waived - AT .....

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