https://www.taxtmi.com/highlights?id=25226 Penalty u/s. 271(1)(c) - It is a misconception in the mind of assessee but he has not deliberately withheld something from the Assessing Officer. He has accounted these receipts in the next year and rather raised the dispute with regard to credit of the TDS - No penalty - AT en-us Sat, 10 Oct 2015 16:00:05 +0530 Sat, 10 Oct 2015 16:00:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=25226 Penalty u/s. 271(1)(c) - It is a misconception in the mind of assessee but he has not deliberately withheld something from the Assessing Officer. He has accounted these receipts in the next year and rather raised the dispute with regard to credit of the TDS - No penalty - AT Highlights Income Tax Sat, 10 Oct 2015 16:00:05 +0530 https://www.taxtmi.com/highlights?id=25226