No Penalty for Short Collection of TCS if Appeal Allowed by CIT(A), NFAC Delhi, Confirmed by JCIT.

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....Penalty u/s 271CA - short collection of TCS - When the quantum of appeal has been allowed by the ld. CIT(A), NFAC, Delhi then there is no need to impose penalty by the JCIT – TDS and subsequently confirmed by the ld. CIT(A), NFAC Delhi - AT....