https://www.taxtmi.com/caselaws?id=216410 The ITAT ruled in favor of the appellant, finding that there was a reasonable cause for the failure to deduct TDS under section 194J as the recipient had paid taxes on the income, resulting in no loss of revenue to the department. Citing relevant precedents, including a Supreme Court decision, the ITAT concluded that the penalty under section 271C was unwarranted. Consequently, all appeals were allowed, and the penalty was directed to be deleted. en-us Fri, 22 Jun 2012 00:00:00 +0530 Mon, 10 Sep 2012 07:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216410 The ITAT ruled in favor of the appellant, finding that there was a reasonable cause for the failure to deduct TDS under section 194J as the recipient had paid taxes on the income, resulting in no loss of revenue to the department. Citing relevant precedents, including a Supreme Court decision, the ITAT concluded that the penalty under section 271C was unwarranted. Consequently, all appeals were allowed, and the penalty was directed to be deleted. Case-Laws Income Tax Fri, 22 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216410