https://www.taxtmi.com/caselaws?id=197816 The Tribunal allowed the appeal against the penalty imposed under section 271(1)(c) for non-deduction of TDS. It held that the penalty was unjustified as the non-deduction of TDS leading to expenditure disallowance did not amount to concealment of income or furnishing inaccurate particulars of income. Relying on relevant case laws, the Tribunal concluded that penalties for non-deduction of TDS are not sustainable under section 271(1)(c). Consequently, the penalty confirmed and enhanced by the CIT(A) was deleted, and the appeal was allowed on 20th May 2016. en-us Fri, 20 May 2016 00:00:00 +0530 Tue, 16 Jan 2018 16:43:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197816 The Tribunal allowed the appeal against the penalty imposed under section 271(1)(c) for non-deduction of TDS. It held that the penalty was unjustified as the non-deduction of TDS leading to expenditure disallowance did not amount to concealment of income or furnishing inaccurate particulars of income. Relying on relevant case laws, the Tribunal concluded that penalties for non-deduction of TDS are not sustainable under section 271(1)(c). Consequently, the penalty confirmed and enhanced by the CIT(A) was deleted, and the appeal was allowed on 20th May 2016. Case-Laws Income Tax Fri, 20 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197816