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1. Penalty u/s 271C - non deduction of tds u/s 194J / 194C by assessee charitable organization on time - the penalty u/s 271C of the Act cannot be levied for the delayed...

2. Levy of penalty TDS deducted u/s 194C but not deposited - No penalty is leviable on account of failure to deposit TDS u/s 271C(1)(b). Under Section 271C(1)(a)penalty is...

3. Penalty levied u/s. 271C - Non deduction of TDS - the provision created at the end of the accounting year has not been credited to the relevant parties to whom the...

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

5. Penalty u/s 271C - non deduction of tds - the belief, being a reasonable cause, for non deduction of tax at source in respect of lease rent payment, magnetizes the...

6. TDS liability - ITAT was not required to decide whether the amount paid was liable to be deducted u/Sec. 194J or 194C but whether on non-deduction of TDS, penalty was...

7. Penalty u/s 271C - non deduction of tds u/s 194LA - there was no mala fide intention on the part of the assessee for non-deduction of TDS since it had recovered the TDS...

8. Penalty u/s 271C - Non deduction of TDS on payment of External Development Charges (EDC) - the issue became debatable if the TDS is to be deducted or not on the EDC...

9. Penalty u/s 271C - Non deduction of tds u/s 194C - payment made to the Government and not to the HUDA - Once the fact of receipt of amounts received by HUDA being...

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

11. Penalty u/s Sec. 271C - non deduction of tds on five foreign remittances u/s 195 - there was reasonable cause as envisaged u/s 273B for not deducting tax at source by...

12. Non deduction of TDS - Levy of interest u/s 201(1A) is automatic, however it is not so in case of imposition of penalty u/s 271C. Section 273B provides a discretion to...

13. Penalty imposed u/s 271C - non-deduction of TDS on submission of Form No. 15G/15H - where the assessee bank has relied on the declaration so furnished by the customer,...

14. 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...

15. Penalty under Section 271C - non deduction of tds u/s 194A - assessee had not established a reasonable cause, as contemplated in Section 273B to resist an order of...