Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2008 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (7) TMI 6 - HIGH COURT DELHIPenalty u/s 272A (2) (g) for default in depositing the tax deducted at source – Once the explanation of delay in making the deposit has been accepted, there is no reason as to why the same cannot be used for the purposes of delay in the issuance of the TDS certificate - revenue plea that issuance of the TDS certificate is independent to the making of the TDS deposit, is rejected – revenue appeal dismissed – penalty not justified - No substantial question of law arises
|