TMI BlogPenalty u/s 271C r.w.s 274(1) - assessee has not deducted TDS on certain expenses for which provision...Penalty u/s 271C r.w.s 274(1) - assessee has not deducted TDS on certain expenses for which provision was created in its books of account - In the absence of invoices and consequential liability to make the payment, the assessee did not withhold taxes on the said year end provision for expenses u/s 40(a)(i)/40(a)(ia) - the Ld. CIT(A) while cancelling the penalty levied u/s 271C has given justifiable reasons - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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