Waiver of penalty u/s 273B – assessee cannot be said to be in ...

Court Rules No TDS Default; Penalty Waived u/s 273B; Section 271C Penalties Inapplicable.

April 30, 2014

Case Laws Income Tax HC

Waiver of penalty u/s 273B – assessee cannot be said to be in default in deduction of TDS – thus, the provisions of Section 271 C which make liable for payment of penalty on the event of failure of any deduction of tax are not attracted - HC

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Waiver of penalty u/s 273B – assessee cannot be said to be in ...

Court Rules No TDS Default; Penalty Waived u/s 273B; Section 271C Penalties Inapplicable.

April 30, 2014

Case Laws Income Tax HC

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