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Income Tax - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

Penalty under Section 271C - non deduction of tds u/s 194A - ...


High Court reinstates penalty u/s 271C for TDS non-deduction; ITAT's decision to delete penalty overturned.

June 21, 2016

Case Laws     Income Tax     HC

Penalty under Section 271C - non deduction of tds u/s 194A - assessee had not established a reasonable cause, as contemplated in Section 273B to resist an order of penalty under Section 271C - ITAT wrongly deleted the penalty - HC

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