https://www.taxtmi.com/highlights?id=53959 Penalty u/s 271C - TDS u/s 194A - interest provision credited to the interest payable account - non deduction of TDS - when the penalty itself was initiated on an order, which was not passed by a proper jurisdictional officer, penalty initiated based on that order, even otherwise, could not survive. en-us Thu, 09 Jul 2020 10:23:50 +0530 Thu, 09 Jul 2020 10:23:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=53959 Penalty u/s 271C - TDS u/s 194A - interest provision credited to the interest payable account - non deduction of TDS - when the penalty itself was initiated on an order, which was not passed by a proper jurisdictional officer, penalty initiated based on that order, even otherwise, could not survive. Highlights Income Tax Thu, 09 Jul 2020 10:23:50 +0530 https://www.taxtmi.com/highlights?id=53959