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2004 (3) TMI 333 - ITAT DELHI
Extract:
.......per section 194-I of the Act, but the assessee has intentionally deducted the lesser TDS 2 per cent under the garb that its case falls under section 194C of the Act. Accordingly, the orders of the Commissioner of Income-tax (Appeals) who has confirmed the penalty are hereby upheld. 16. In the result, the appeals filed by the assessee are dismissed.