https://www.taxtmi.com/highlights?id=25466 Penalty u/s 271C - non deduction of tax at source u/s 194A - the case of the assessee squarely falls under the provisions of Section 273B and penalty is not leviable because assessee is able to prove that there was a reasonable cause for the said failure - AT en-us Thu, 22 Oct 2015 15:13:58 +0530 Thu, 22 Oct 2015 15:13:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=25466 Penalty u/s 271C - non deduction of tax at source u/s 194A - the case of the assessee squarely falls under the provisions of Section 273B and penalty is not leviable because assessee is able to prove that there was a reasonable cause for the said failure - AT Highlights Income Tax Thu, 22 Oct 2015 15:13:58 +0530 https://www.taxtmi.com/highlights?id=25466