186 results for “TDS”+ Section 272A(1)(c)clear
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In the result, all the Eleven appeals filed by the Assessee stands allowed
Bench: Shri H. S. Sidhu & Before Shri A.N. Misshra
272A(1) of the Act, no penalty is to be levied. He stressed that after such an amendment, the provisions of section 234E of the Act were compulsorily applicable. The learned DR further pointed out that penalty for non-furnishing of statement under section 200(3) of the Act is provided under section 271H of the Act, where the word