https://www.taxtmi.com/caselaws?id=384317 The Tribunal dismissed the appeal, affirming that Section 271C applies to both the failure to deduct tax and the failure to remit it to the Government account. No reasonable cause or mitigating circumstances were found for the non-remittance of TDS, upholding the penalty imposed by the Addl. CIT(TDS). The appeal was dismissed, with the Tribunal distinguishing the facts from a relevant case law. en-us Wed, 07 Aug 2019 00:00:00 +0530 Fri, 09 Aug 2019 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384317 The Tribunal dismissed the appeal, affirming that Section 271C applies to both the failure to deduct tax and the failure to remit it to the Government account. No reasonable cause or mitigating circumstances were found for the non-remittance of TDS, upholding the penalty imposed by the Addl. CIT(TDS). The appeal was dismissed, with the Tribunal distinguishing the facts from a relevant case law. Case-Laws Income Tax Wed, 07 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384317