Assessee Avoids Penalty u/s 271C for Non-Deduction of Tax After Proving Reasonable Cause u/s 273B.

Penalty u/s 271C - non deduction of tax at source u/s 194A - the case of the assessee squarely falls under the provisions of Section 273B and penalty is not leviable because assessee is able to prove that there was a reasonable cause for the said failure - AT .....

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