https://www.taxtmi.com/caselaws?id=387575 The Tribunal allowed both appeals, determining that there was a reasonable cause for the assessee's failure to deduct TDS on accommodation perquisites, leading to the conclusion that penalties under Section 271C should not be imposed for the A.Y. 2014-15 and 2015-16. The Tribunal referenced legal precedents and emphasized the non-willful nature of the short deduction, ultimately ruling in favor of the assessee based on the specific circumstances of the case. en-us Tue, 16 Jul 2019 00:00:00 +0530 Fri, 25 Oct 2019 15:17:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387575 The Tribunal allowed both appeals, determining that there was a reasonable cause for the assessee's failure to deduct TDS on accommodation perquisites, leading to the conclusion that penalties under Section 271C should not be imposed for the A.Y. 2014-15 and 2015-16. The Tribunal referenced legal precedents and emphasized the non-willful nature of the short deduction, ultimately ruling in favor of the assessee based on the specific circumstances of the case. Case-Laws Income Tax Tue, 16 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387575