Penalty u/s 271C - failure on the part of the assessee to deduct ...

Tax Penalty u/s 271C Requires Assessee in Default Status u/s 201(1) for Non-Deduction of TDS.

April 1, 2020

Case Laws Income Tax AT

Penalty u/s 271C - failure on the part of the assessee to deduct tax at source - without declaring the assessee as assessee in default under section 201(1) no penalty under section 271C of the Act can be imposed

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Penalty u/s 271C - failure on the part of the assessee to deduct ...

Tax Penalty u/s 271C Requires Assessee in Default Status u/s 201(1) for Non-Deduction of TDS.

April 1, 2020

Case Laws Income Tax AT

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