Case Law Details
Case Name : Smt. Aishwarya Rai Bachchan Vs Additional Commissioner of Income-tax (ITAT Mumbai)
Related Assessment Year : 2007-08
Courts :
All ITAT ITAT Mumbai
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Advocate Akhilesh Kumar Sah
Whether Penalty for Non Tax Deduction at Source Can Be Deleted If The Assessee Proves There Was Reasonable Cause For Such Failure
Section 271C of the Income Tax Act, 1961(for short ‘the Act’) deals with the penalty for failure to deduct tax at source (TDS) & Section 273B deals with certain cases where penalty is not to be imposed. In Aishwarya Rai Bachchan vs. ACIT [ITA No. 4335/Mum/2015, decided on 30 March, 2016], for the assessment year 2007-08, the assessee had not deducted tax at source, the Assessing Officer(AO) treated the assessee as an assessee...
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Very helpful and of practical use