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Income Tax - Highlights / Catch Notes

Home Highlights August 2015 Year 2015 This

TDS liability - ITAT was not required to decide whether the ...


ITAT to Reassess Penalty u/s 271C for Non-Deduction of TDS, Not TDS Applicability u/ss 194J/194C.

August 26, 2015

Case Laws     Income Tax     HC

TDS liability - ITAT was not required to decide whether the amount paid was liable to be deducted u/Sec. 194J or 194C but whether on non-deduction of TDS, penalty was leviable u/Sec. 271C of the Act or not - ITAT to re-adjudicate the matter - HC

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