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Income Tax - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Penalty u/s 271C - non-deduction of TDS u/s 194J - for levy of ...

Income Tax

December 1, 2018

Penalty u/s 271C - non-deduction of TDS u/s 194J - for levy of the penalty u/s 271C the learned adjudicating authority has to show contumacious conduct on the part of the assessee.

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