https://www.taxtmi.com/highlights?id=46917 Penalty u/s 271(1)(c) - Since the assessee had furnished full particulars about the expenditure incurred including non–deduction of TDS in the tax audit report itself, it cannot be accused of furnishing inaccurate particulars of income - failure to disallow the amount u/s 40(a)(ia) was due to a bona fide mistake is acceptable - penalty deleted en-us Mon, 03 Jun 2019 09:40:11 +0530 Mon, 03 Jun 2019 09:40:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=46917 Penalty u/s 271(1)(c) - Since the assessee had furnished full particulars about the expenditure incurred including non–deduction of TDS in the tax audit report itself, it cannot be accused of furnishing inaccurate particulars of income - failure to disallow the amount u/s 40(a)(ia) was due to a bona fide mistake is acceptable - penalty deleted Highlights Income Tax Mon, 03 Jun 2019 09:40:11 +0530 https://www.taxtmi.com/highlights?id=46917