Income Tax penalty levied u/s 271(1)(C) not attract as TDS already deducted under DTAA: ITAT [Read Order]

Income Tax penalty - Income Tax - penalty - Tax - TDS - DTAA - Taxscan

Income Tax Appellate Tribunal ( ITAT ) of Chandigarh bench ruled that the penalty under section 271(1)(c) does not attract as the Tax Deduction Source (TDS) already deducted under Double Taxation Avoidance Agreements ( DTAA ). Briefly the facts of the case are that the assessee is a non-resident and during the financial year relevant…

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