M/S KUNJ POWER PROJECTS PVT.LTD,MATHURA vs. ADDL.CIT(TDS) , KANPUR, KANPUR

Appeal of the assessee is allowed

TDS whether such an assessee is liable to\npay penalty under Section 271C of the Act, 1961?\n7.2 The question which is also posed for the consideration of\nthis Court is what is the meaning and scope of the words\n\"fails to deduct” occurring in Section 271C(1

THE CHIEF MANAGER (ADMINISTRATION) STATE BANK OF INDIA,JHANSI vs. ADDITIONAL CIT(TDS), KANPUR

Appeal stand allowed