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2020 (2) TMI 1041 - AT - Income TaxPenalty u/s.271(1)(c) - furnishing inaccurate particulars of income by non deduction of TDS u/s.194C - HELD THAT:-Disallowance u/s.40(a)(ia) of the Act is concerned, the same has been deleted by the Coordinate Bench by holding that provisions of section 40(a)(ia) of the Act were not applicable for the year under consideration with the following observation of ITAT passed in assessee’s own case for AY 2005-06 [2016 (10) TMI 1297 - ITAT AHMEDABAD] - No penalty to be levied - Decided against revenue
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