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    <description>Penalty u/s. 271C - assessee failed to deduct tax u/s 192 on the payments to doctors drawing fixed remuneration which are essentially in the nature of &#039;Salary&#039;- reasonable cause for the assessee for short deduction of the tax within the meaning of Sec. 273B - AT</description>
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      <description>Penalty u/s. 271C - assessee failed to deduct tax u/s 192 on the payments to doctors drawing fixed remuneration which are essentially in the nature of &#039;Salary&#039;- reasonable cause for the assessee for short deduction of the tax within the meaning of Sec. 273B - AT</description>
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