Penalty u/s 271C Waived Due to Lack of Malicious Intent in Non-Deduction of TDS Per Section 194LA.

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....Penalty u/s 271C - non deduction of tds u/s 194LA - there was no mala fide intention on the part of the assessee for non-deduction of TDS since it had recovered the TDS from the concerned as soon as the violation of law was brought into assessee’s notice - AT....