https://www.taxtmi.com/caselaws?id=57814 The Tribunal canceled the penalty imposed on the assessee-company due to various reasons, including the invalidity of notices issued under Section 271C, the absence of tax liability on payments made in Japan, the presence of a reasonable cause for non-deduction of tax, and the non-applicability of Section 192(2) of the Income Tax Act. The Tribunal allowed all appeals in favor of the assessee-company. en-us Tue, 30 Sep 2003 00:00:00 +0530 Mon, 18 Jun 2012 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57814 The Tribunal canceled the penalty imposed on the assessee-company due to various reasons, including the invalidity of notices issued under Section 271C, the absence of tax liability on payments made in Japan, the presence of a reasonable cause for non-deduction of tax, and the non-applicability of Section 192(2) of the Income Tax Act. The Tribunal allowed all appeals in favor of the assessee-company. Case-Laws Income Tax Tue, 30 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57814