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Penalty under Section 271C - non deduction of tds u/s 194A - assessee had not established a reasonable cause, as contemplated in Section 273B to resist an order of penalty under Section 271C - ITAT wrongly deleted the penalty - HC

Income Tax - Penalty under Section 271C - non deduction of tds u/s 194A - assessee had not established a reasonable caus .....

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