https://www.taxtmi.com/caselaws?id=4654 The High Court of Delhi upheld the Tribunal's decision regarding penalties under Section 272A (2) (g) of the Income Tax Act for assessment years 2000-2001 and 2001-02. The Court emphasized the interrelation between TDS deposit and TDS certificate issuance, accepted the assessee's explanation for delays, and rejected the revenue's argument for penalties, concluding that no substantial legal question arose and dismissing the appeals. en-us Fri, 04 Jul 2008 00:00:00 +0530 Tue, 14 Jun 2011 04:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4654 The High Court of Delhi upheld the Tribunal's decision regarding penalties under Section 272A (2) (g) of the Income Tax Act for assessment years 2000-2001 and 2001-02. The Court emphasized the interrelation between TDS deposit and TDS certificate issuance, accepted the assessee's explanation for delays, and rejected the revenue's argument for penalties, concluding that no substantial legal question arose and dismissing the appeals. Case-Laws Income Tax Fri, 04 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4654