https://www.taxtmi.com/caselaws?id=355076 The appeal in ITA No. 65/Agra/2017 was allowed, and the penalty under section 271C was deleted due to a recognized reasonable cause for non-deduction of TDS attributed to a software error. ITA No. 66/Agra/2017 was allowed for statistical purposes, with the matter remitted to the CIT(A) for fresh consideration based on additional evidence. The order was pronounced in open court on 25/01/2018. en-us Thu, 25 Jan 2018 00:00:00 +0530 Fri, 09 Feb 2018 08:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355076 The appeal in ITA No. 65/Agra/2017 was allowed, and the penalty under section 271C was deleted due to a recognized reasonable cause for non-deduction of TDS attributed to a software error. ITA No. 66/Agra/2017 was allowed for statistical purposes, with the matter remitted to the CIT(A) for fresh consideration based on additional evidence. The order was pronounced in open court on 25/01/2018. Case-Laws Income Tax Thu, 25 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355076