https://www.taxtmi.com/caselaws?id=64042 The Tribunal quashed the penalty orders issued by the Joint Commissioner of Income-tax, New Delhi, due to lack of jurisdiction. The appellant's belief that TDS was not required on emoluments paid in Japan was deemed reasonable, based on legal advice and consultations, leading to the cancellation of penalties under section 271C. All appeals of the appellant were allowed. en-us Tue, 11 Dec 2001 00:00:00 +0530 Thu, 03 Feb 2011 13:21:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64042 The Tribunal quashed the penalty orders issued by the Joint Commissioner of Income-tax, New Delhi, due to lack of jurisdiction. The appellant's belief that TDS was not required on emoluments paid in Japan was deemed reasonable, based on legal advice and consultations, leading to the cancellation of penalties under section 271C. All appeals of the appellant were allowed. Case-Laws Income Tax Tue, 11 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64042