Penalty u/s 271C - TDS u/s 194A - interest provision credited to the interest payable account - non...

Penalty u/s 271C - TDS u/s 194A - interest provision credited to the interest payable account - non deduction of TDS - when the penalty itself was initiated on an order, which was not passed by a proper jurisdictional officer, penalty initiated based on that order, even otherwise, could not survive. .....

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