High Court Questions Tax Deduction on Leave Travel Allowance; Section 271-C Penalty Not Applicable to Assessee's Case.

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....Penalty u/s 271-C - LTA exemption for TDS under head salary - High Court has admitted the question whether the Assessee is guilty of non deduction of tax at source or not - admission of substantial questions of law by the High Court leads credence to the bona fide of the assessee and therefore, the penalty is not exigible....