Levy of penalty u/s 271C - TDS default u/s 194C - assessee is ...
No Penalty for Year-End TDS Deduction: Section 271C Considered for Compliance u/s 194C.
March 26, 2019
Case Laws Income Tax AT
Levy of penalty u/s 271C - TDS default u/s 194C - assessee is consistently following the practice of arriving the TDS liability at the end of the year - there is no doubt that the assessee has duly deducted the TDS and remitted to Govt. account. - no penalty.
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