https://www.taxtmi.com/caselaws?id=178487 The Tribunal dismissed the Revenue's appeals and upheld the CIT(A)'s decision to delete penalties under section 271C of the IT Act for three assessment years. The Tribunal found that there was a reasonable cause for the failure to deduct tax at source on reimbursement of food expenses, as the appellant had a genuine belief regarding the applicability of tax provisions. Emphasizing the absence of deliberate non-compliance with the law, the Tribunal affirmed the importance of considering reasonable causes for non-compliance in such cases. en-us Fri, 21 Feb 2014 00:00:00 +0530 Mon, 08 Aug 2022 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178487 The Tribunal dismissed the Revenue's appeals and upheld the CIT(A)'s decision to delete penalties under section 271C of the IT Act for three assessment years. The Tribunal found that there was a reasonable cause for the failure to deduct tax at source on reimbursement of food expenses, as the appellant had a genuine belief regarding the applicability of tax provisions. Emphasizing the absence of deliberate non-compliance with the law, the Tribunal affirmed the importance of considering reasonable causes for non-compliance in such cases. Case-Laws Income Tax Fri, 21 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178487