Taxpayer produced books of accounts, Vouchers, Payment required for TDS Deduction: ITAT deletes Penalty u/s 270 A (9)(a) [Read Order]
Assessee produced the books of accounts, vouchers and the payment has been made through banking channels, the payments which are required to be subject to deduction of TDS, the same has been deducted
The Bangalore bench of the Income Tax Appellate Tribunal ( ITAT ) deleted the penalty under Section 270A(9)(a) of the Income Tax Act, 1961 as the taxpayer provided books of accounts, vouchers, and evidence of payments subject to Tax Deducted at Source ( TDS ) deduction. The Facts of the case is that the assessee…
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