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Income Tax - Highlights / Catch Notes

Home Highlights April 2016 Year 2016 This

Penalty under section 271C - Only because the assessee before ...

Income Tax

April 29, 2016

Penalty under section 271C - Only because the assessee before the Tribunal had accepted her liability for deduction of tax at source, cannot be the sole basis for imposition of penalty - AT

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  9. Default u/s 201 (1) - short deduction of TDS - penalty u/s 271C - Once it has been categorically held by the CIT (A) that there is no short deduction of TDS, the...

  10. Penalty u/s 271C - non deduction of TDS on interest paid to sister concerns in terms of Section 194A - Levy of penalty confirmed - HC

 

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