Penalty u/s 271C Requires More Than Just Assessee's Acceptance of Tax Deduction Liability Before Tribunal.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Penalty under section 271C - Only because the assessee before the Tribunal had accepted her liability for deduction of tax at source, cannot be the sole basis for imposition of penalty - AT....