Penalty u/s 271C - non-deduction of TDS u/s 194J - for levy of the penalty u/s 271C the learned...

Penalty u/s 271C - non-deduction of TDS u/s 194J - for levy of the penalty u/s 271C the learned adjudicating authority has to show contumacious conduct on the part of the assessee. .....

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