Penalty u/s. 271C - Purchase of immovable properties - Failure to deduct TDS u/s 194-IA - as there is a...

Penalty u/s. 271C - Purchase of immovable properties - Failure to deduct TDS u/s 194-IA - as there is a bona fide mistake on part of the assessee in not deducting taxes at source at time of purchase of aforesaid two properties, coupled with the fact that the recipients/sellers have duly accounted for the sale consideration in their respective returns of income - AT .....

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