https://www.taxtmi.com/caselaws?id=378927 The Tribunal allowed the appeal of the assessee, holding that the penalty under section 271C was not justified due to the bona fide belief of the appellant regarding the nature of the payment and the absence of contumacious conduct. The order was pronounced in the open Court on 06/02/2019. en-us Wed, 06 Feb 2019 00:00:00 +0530 Tue, 23 Apr 2019 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378927 The Tribunal allowed the appeal of the assessee, holding that the penalty under section 271C was not justified due to the bona fide belief of the appellant regarding the nature of the payment and the absence of contumacious conduct. The order was pronounced in the open Court on 06/02/2019. Case-Laws Income Tax Wed, 06 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378927