https://www.taxtmi.com/caselaws?id=9961 The Tribunal held that penalties under sections 272A(2)(c) and 272A(2)(g) cannot be imposed if tax has not been deducted at source as required by sections 203 and 206 of the Income-tax Act, 1961. The Tribunal's decision emphasized that penalties for non-compliance with these sections apply only when tax is deducted at source, precluding additional penalties for failure to deduct tax. Consequently, the appeal was dismissed as the Tribunal's interpretation did not raise any substantial question of law for further appeal under section 260A of the Act. en-us Thu, 26 May 2005 00:00:00 +0530 Fri, 03 Jul 2009 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9961 The Tribunal held that penalties under sections 272A(2)(c) and 272A(2)(g) cannot be imposed if tax has not been deducted at source as required by sections 203 and 206 of the Income-tax Act, 1961. The Tribunal's decision emphasized that penalties for non-compliance with these sections apply only when tax is deducted at source, precluding additional penalties for failure to deduct tax. Consequently, the appeal was dismissed as the Tribunal's interpretation did not raise any substantial question of law for further appeal under section 260A of the Act. Case-Laws Income Tax Thu, 26 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9961