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2010 (2) TMI 692 - KARNATAKA HIGH COURTPenalty u/s 271C(1)(a) - TDS on amount in addition to salary and perks - taxes were paid by the respondent-company and explaining the reasons for not deducting the tax at source that it was not liable to deduct the tax, sought for closure of the proceedings - Assessing Officer has failed to consider the cause shown by the assessee in his order - Decided in favour of the assessee by way of remand
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