https://www.taxtmi.com/caselaws?id=185280 The Court found in favor of the Assessee, ruling that the tax deduction made under section 194C instead of 194-I for rent, fixtures, and furniture was done in good faith, constituting reasonable cause under section 273B. The Court emphasized that interpreting tax laws oppressively against taxpayers is impermissible. Consequently, the appeal was dismissed as no substantial question of law arose from the case. en-us Tue, 17 Jul 2007 00:00:00 +0530 Sat, 06 Aug 2016 17:18:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185280 The Court found in favor of the Assessee, ruling that the tax deduction made under section 194C instead of 194-I for rent, fixtures, and furniture was done in good faith, constituting reasonable cause under section 273B. The Court emphasized that interpreting tax laws oppressively against taxpayers is impermissible. Consequently, the appeal was dismissed as no substantial question of law arose from the case. Case-Laws Income Tax Tue, 17 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185280