Case Law Details
Case Name : State Bank of India Vs ACIT (ITAT Jaipur)
Appeal Number : ITA No. 1135/JP/2018
Date of Judgement/Order : 31/12/2018
Related Assessment Year : 2012-13
Courts :
All ITAT ITAT Jaipur
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State Bank of India Vs ACIT (ITAT Jaipur)
CONCLUSION –
Since assessee had a reasonable cause for non-deduction of TDS, penalty u/s 271C not leviable in terms of section 273B.
FACTS –
Demand of INR 7,70,720 was confirmed on the assessee on account of non-deduction of TDS on reimbursement of leave fare concession which included travel outside India. A notice was issued to the assessee for initiation of penalty proceedings u/s 271C.
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