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2016 (6) TMI 485 - AT - Income TaxPenalty levied u/s. 271C - short delay in remitting the TDS to the credit of Central Government - Held that:- We find that there is a reasonable cause established by the assessee for remitting the TDS belatedly to the credit of the Central Government account and therefore, we direct the Assessing Officer to cancel the penalty levied u/s. 271C of the Act.- Decided in favour of assessee.
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