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Income Tax - Highlights / Catch Notes

Home Highlights November 2020 Year 2020 This

Penalty u/s 272A(2)(c) - interest payment exceeding ₹ ...

Case Laws     Income Tax

November 7, 2020

Penalty u/s 272A(2)(c) - interest payment exceeding ₹ 10,000 - non deduction of TDS u/s 194A - Other than filing appeals and not representing the same, nor giving explanation in respect of the grounds raised only delay tactics are being adopted. No reasonable cause has also been shown. - such contumacious conduct on the part of the assessee is liable to be dealt with harshly - AT

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