Home Highlights June 2013 Year 2013 This

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1. Penalty levied u/s 271C - bonafide belief - reasonable cause - failure to deduct the tax at source (TDS) - By the time the assessee was under obligation to deduct tax at...

2. Penalty u/s 271C - bonafide belief - Governmental authority itself has demanded not to deduct TDS. In case even if tax was required to be deducted on such payment but...

3. Penalty for non deduction of tax at source - bona fide belief proved - penalty set aside - AT

4. Penalty u/s 271C – reasonable cause - The assessees are partners in a firm – Both the assessees has paid interest to firm without deducting tax at source - No penalty - AT

5. Levy of penalty u/s 271C - delay in deposit of Tax deducted at source (TDS) - Section 271C(1)(a) shall be applicable in case of a failure on the part of the concerned...

6. Penalty u/s. 271C - failure to deduct tax (TDS) - In case the assessee is in a genuine and bona fide belief that it was not under obligation to deduct tax penalty u/s....

7. Penalty u/s 271C - non-remittance of TDS deducted to the Government account - assessee has not given any satisfactory explanation either before the AO nor before the...

8. Penalty u/s 271C - the assessee has proved that there was reasonable cause for failure to deduct tax at source - penalty was righlty set asdide by the tribunal - HC

9. Penalty u/s. 271C - TDS default - The plea of the Assessee that failure to deduct tax at source was unintentional and was under the bonafide belief that tax is not...

10. Assessee in default u/s 201 for not deducting tax at source u/s 192 - action of the assessee, in not deducting tax at source from conveyance allowance paid to its...

11. Penalty u/s 272A(2)(c) - Non-issuance of TDS certificate in time - assessee was under bonafide belief that once the tax has not been deposited to the Government account...

12. Penalty u/s 271C - TDS u/s 194H - It is undisputed fact that this is debatable issue having two possible views and the assessee was of the view that it was not under...

13. Penalty u/s 271C - failure on the part of the assessee to deduct tax at source - without declaring the assessee as assessee in default under section 201(1) no penalty...

14. Credit of the tax deducted at source (TDS) as TDS deducted by the employer - mis-match of tax deducted u/s 192 and the amount reflected in Form 26AS - The Court...

15. Penalty under section 271C - failure to deduct tax - assessee has not been treated as an "assessee-in-default" as per section 201 of the Act and is, therefore, neither...