https://www.taxtmi.com/caselaws?id=371276 The appellate tribunal allowed the appellant's appeal, overturning the penalty imposition under Section 271C for non-deduction of TDS. The tribunal found no evidence of deliberate avoidance of tax deduction or contumacious conduct by the appellant, emphasizing the importance of proving contumacious conduct for penalty imposition. The ruling highlighted the necessity of procedural fairness, jurisdictional compliance, reasonable cause for non-deduction, and the absence of contumacious conduct in penalty proceedings under the Income Tax Act, 1961. en-us Wed, 28 Nov 2018 00:00:00 +0530 Sat, 01 Dec 2018 12:41:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371276 The appellate tribunal allowed the appellant's appeal, overturning the penalty imposition under Section 271C for non-deduction of TDS. The tribunal found no evidence of deliberate avoidance of tax deduction or contumacious conduct by the appellant, emphasizing the importance of proving contumacious conduct for penalty imposition. The ruling highlighted the necessity of procedural fairness, jurisdictional compliance, reasonable cause for non-deduction, and the absence of contumacious conduct in penalty proceedings under the Income Tax Act, 1961. Case-Laws Income Tax Wed, 28 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371276