62 results for “penalty u/s 271”+ Section 271Cclear
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In the result, appeals of assessee are allowed
Bench: Shri Vijay Pal Rao & Shri B.M. Biyani
section 271 C of the Act for default of non-Deduction of TDS on the amount allowed to the distributors/dealers being commission. Therefore the AO was of the view that assessee has committed a default in compliance of provision of section194H of the Act and consequently liable to be charged with penalty u/s 271C