https://www.taxtmi.com/caselaws?id=433118 The Tribunal upheld the Ld. CIT(A)'s decisions in both appeals. The penalty under section 271C for non-deduction of TDS was deleted due to lack of clarity and reasonable opportunity granted to the appellant. In the second issue, the Tribunal directed the AO to expedite proceedings as per the Ld. CIT(A)'s order regarding TDS deduction requirements under sections 194C and 194J. Relief was granted to the assessee for default under section 201(1) of the Act, with the Tribunal emphasizing the need for strict interpretation of penalty provisions and proper adjudication of appeals in tax matters. en-us Fri, 20 Jan 2023 00:00:00 +0530 Sat, 21 Jan 2023 08:51:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433118 The Tribunal upheld the Ld. CIT(A)'s decisions in both appeals. The penalty under section 271C for non-deduction of TDS was deleted due to lack of clarity and reasonable opportunity granted to the appellant. In the second issue, the Tribunal directed the AO to expedite proceedings as per the Ld. CIT(A)'s order regarding TDS deduction requirements under sections 194C and 194J. Relief was granted to the assessee for default under section 201(1) of the Act, with the Tribunal emphasizing the need for strict interpretation of penalty provisions and proper adjudication of appeals in tax matters. Case-Laws Income Tax Fri, 20 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433118