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2015 (12) TMI 910 - HC - Income TaxFailure to deposit TDS deducted from the salary received by the expatriate employee outside India - penalty u/s 271C - Held that:- In the present case, in light of the factual findings of the ITAT that there was nothing brought on record by the Department to show that the Respondent had been intimated by the expatriate employees about the remuneration received by them from ALF, it is held that the Respondent could not be held to be an Assessee in default and no penalty under Section 271C of the Act for the FYs in question could have been levied on it. Accordingly, the question framed by the Court is answered in favour of the Assessee and against the Revenue.
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