271(1)(c) Penalty cannot be levied in case of Bonafide Mistake without intention to evade tax
It has been held by the Honorable ITAT Pune in the case of Amruta Organics Pvt. Ltd. Vs DCIT that penalty u/s 271(1)(c) cannot be levied where there is a…
Non-Deduction of TDS due to bonafide wrong interpretation of Law is reasonable cause u/s 273B for Non Levy of Penalty u/s 271C
Non-Deduction of TDS due to bonafide wrong interpretation of Law is reasonable cause u/s 273B for Non Levy of Penalty u/s 271C