https://www.taxtmi.com/highlights?id=30631 Penalty u/s 271C - non deduction of tds - when the TDS had to be deducted the question whether TDS had to be deducted under Section 194-C or 194-I of the Act was not a settled one. This explains why the CBDT itself had to issue circulars clarifying the position. Even this Court was persuaded to again frame a question on the issue in its order dated 5th September 2005. - no penalty - HC en-us Fri, 05 Aug 2016 17:16:16 +0530 Fri, 05 Aug 2016 17:16:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=30631 Penalty u/s 271C - non deduction of tds - when the TDS had to be deducted the question whether TDS had to be deducted under Section 194-C or 194-I of the Act was not a settled one. This explains why the CBDT itself had to issue circulars clarifying the position. Even this Court was persuaded to again frame a question on the issue in its order dated 5th September 2005. - no penalty - HC Highlights Income Tax Fri, 05 Aug 2016 17:16:16 +0530 https://www.taxtmi.com/highlights?id=30631