TMI BlogTDS liability - ITAT was not required to decide whether the amount paid was liable to be deducted...TDS liability - ITAT was not required to decide whether the amount paid was liable to be deducted u/Sec. 194J or 194C but whether on non-deduction of TDS, penalty was leviable u/Sec. 271C of the Act or not - ITAT to re-adjudicate the matter - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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