Penalty u/s 271C - non-remittance of TDS deducted to the ...
Penalty u/s 271C Upheld for Failure to Remit TDS to Government Account Without Satisfactory Explanation.
August 10, 2019
Case Laws Income Tax AT
Penalty u/s 271C - non-remittance of TDS deducted to the Government account - assessee has not given any satisfactory explanation either before the AO nor before the CIT(A) and even not before ITAT - penalty provisions u/s 271C are applicable not only failure to deduct tax but also failure to remit the tax deducted to the Government account - penalty upheld
View Source