Penalty levied u/s 271C - failure to deduct tax at source should be made liable to liable to levy of...

Penalty levied u/s 271C - failure to deduct tax at source should be made liable to liable to levy of penalty, while the second part of the default, i.e., failure to pay the tax deducted at source to the Govt. which is a more serious offence, should continue to attract prosecution - HC .....

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