Non-deduction of TDS on demurrage charges justified u/s 271C due to penal nature of payment.

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....Penalty u/s. 271C - short deduction of TDS - Only demurrage charges were paid without any deduction of tax - the said payment was made for delay in lifting the goods and the same was of penal in nature which can be safely accepted as a reasonable case for non-deduction of tax at source - AT....