Introducing the βIn Favour Ofβ filter in Case Laws.
- βοΈ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- π Narrow down results with higher precision
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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Penalty u/s 271C - non-deduction of tax under section 194C/194I - reasonable cause - assessee company has made payment to HUDA on directions of DTCP - assesse was under a bonafide belief that no TDS is required - no penalty.