Penalty u/s 271C - TDS u/s 194A - interest provision credited to ...

Penalty for Non-Deduction of TDS u/s 271C Overturned Due to Lack of Proper Jurisdictional Authority.

July 9, 2020

Case Laws Income Tax AT

Penalty u/s 271C - TDS u/s 194A - interest provision credited to the interest payable account - non deduction of TDS - when the penalty itself was initiated on an order, which was not passed by a proper jurisdictional officer, penalty initiated based on that order, even otherwise, could not survive.

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Penalty u/s 271C - TDS u/s 194A - interest provision credited to ...

Penalty for Non-Deduction of TDS u/s 271C Overturned Due to Lack of Proper Jurisdictional Authority.

July 9, 2020

Case Laws Income Tax AT

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