2 results for “penalty u/s 271”+ Section 194Hclear
Sorted by relevance
In the result, the appeal of the assessee is partly allowed for\nstatistical purposes
Penalty proceedings were also\ninitiated.\n4.\nIn the first appeal, the Ld. Addl./Joint CIT(A) confirmed the\ndisallowance of the expenses for non-deduction of TDS from the\npayment made to labourers, addition on account of low drawings,\ndisallowance of 10% of the expenses for non-production of bills and\ndisallowance of 30% of commission expenses under section