https://www.taxtmi.com/caselaws?id=407500 The Appellate Tribunal upheld the decision of the Ld.CIT(A) to delete the penalty levied under section 271C due to the reasonable cause for non-deduction of tax at source on year-end provisions. The tribunal dismissed the appeal filed by the revenue, emphasizing the consistent approach of the assessee and the existence of a reasonable cause for the non-deduction of TDS. en-us Wed, 07 Apr 2021 00:00:00 +0530 Thu, 13 May 2021 08:27:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407500 The Appellate Tribunal upheld the decision of the Ld.CIT(A) to delete the penalty levied under section 271C due to the reasonable cause for non-deduction of tax at source on year-end provisions. The tribunal dismissed the appeal filed by the revenue, emphasizing the consistent approach of the assessee and the existence of a reasonable cause for the non-deduction of TDS. Case-Laws Income Tax Wed, 07 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407500