Penalty Imposed for Non-Deduction of TDS on Interest Payments Over Rs. 10,000 Under Income Tax Act Section 272A(2)(c.

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....Penalty u/s 272A(2)(c) - interest payment exceeding ₹ 10,000 - non deduction of TDS u/s 194A - Other than filing appeals and not representing the same, nor giving explanation in respect of the grounds raised only delay tactics are being adopted. No reasonable cause has also been shown. - such contumacious conduct on the part of the assessee is liable to be dealt with harshly - AT....