Taxpayer Challenges Penalty u/s 271(1)(c); Proper TDS Deposited; Artist Non-Response Not Proof of False Claim.

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....Imposition of penalty u/s 271(1)(c) – Since TDS was made from the payments made to the artists and amount was duly deposited with the department, merely on the ground of non-receipt of any reply from the said artists, for which there could be several reasons, it cannot be inferred that assessee had advanced wrong claim - AT....