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Income Tax - Highlights / Catch Notes

Home Highlights June 2014 Year 2014 This

Penalty u/s 271C – Failure to deduct TDS u/s 194C - the ...


Penalty Waived for Non-Deduction of TDS Due to Reasonable Cause u/ss 271C and 273C.

June 2, 2014

Case Laws     Income Tax     AT

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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