Imposition of penalty u/s 271A(2)(c) – delay in furnishing ...
Taxpayer Penalized for Late TCS Return Filing; Court Rules Responsibility Cannot Be Shifted to Accountant or HQ.
October 3, 2014
Case Laws Income Tax HC
Imposition of penalty u/s 271A(2)(c) – delay in furnishing return for Tax Collection at Source (TCS) - The liability cannot be shifted on the Chartered Accountant or Headquarters - HC
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