https://www.taxtmi.com/caselaws?id=349225 The Tribunal upheld the assessee's liability for TDS and interest under Sections 201(1) and 201(1A) for failure to deduct TDS on commission payments to distributors. However, the penalty under Section 271C was set aside, as the non-deduction of TDS was deemed to be based on a reasonable cause, considering the conflicting judicial opinions and the assessee's reliance on previous judgments. en-us Fri, 29 Sep 2017 00:00:00 +0530 Mon, 09 Oct 2017 11:27:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349225 The Tribunal upheld the assessee's liability for TDS and interest under Sections 201(1) and 201(1A) for failure to deduct TDS on commission payments to distributors. However, the penalty under Section 271C was set aside, as the non-deduction of TDS was deemed to be based on a reasonable cause, considering the conflicting judicial opinions and the assessee's reliance on previous judgments. Case-Laws Income Tax Fri, 29 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349225