Penalty u/s. 271C - TDS default - The plea of the Assessee that ...
Case Laws Income Tax
December 29, 2019
Penalty u/s. 271C - TDS default - The plea of the Assessee that failure to deduct tax at source was unintentional and was under the bonafide belief that tax is not deductible on payments in question has to be accepted in the given facts and circumstances of the case.
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