Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2023 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (10) TMI 131 - AT - Income TaxPenalty levied u/s 271C - irregularities of non-deduction of tax at source on various payment were observed - HELD THAT:- Since the order u/s 201(1)/201(1A) of the Act has already been cancelled by CIT(A) and therefore, the penalty levied u/s 271C of the Act also cannot survive. Decided in favour of assessee.
|