M/S US TECHNOLOGIES INTERNATIONAL PVT. LTD. vs. THE COMMISSIONER OF INCOME TAX
C.A. No.-007934-007934 - 2011Supreme Court10 Apr 2023
Bench: HON'BLE MR. JUSTICE M.R. SHAH
Section 201Section 271C
94,687/ and balance of Rs. 71,47,211/
was remitted later. Thus, the period of delay
ranged from 05 days to 10 months. On
10.03.2003, a survey was conducted by the
Revenue at assessee’s premises and it was
noted that TDS was not deposited within the
prescribed dates under Income Tax Rules (IT
Rules). On 02.06.2003, Income