Penalty u/s 271C Waived for Assessee Due to Reasonable Cause u/s 273B in Tax Deduction Case.

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....Penalty u/s. 271C - assessee failed to deduct tax u/s 192 on the payments to doctors drawing fixed remuneration which are essentially in the nature of 'Salary'- reasonable cause for the assessee for short deduction of the tax within the meaning of Sec. 273B - AT....