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Case Law Details

Case Name : Netambit Value First Services (P) Ltd. Vs DCIT (ITAT Delhi)
Appeal Number : ITA.No. 1704/Del/2016
Date of Judgement/Order : 16/02/2018
Related Assessment Year : 2011-12
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Netambit Value First Services (P) Ltd. Vs DCIT (ITAT Delhi)

Merely because assessee-company had claimed deduction of expenditure without deducting TDS on As it was not in dispute that payment of interest to bank/NBFC was genuine, it was not the case of furnishing of inaccurate particulars of income. Merely because assessee-company had claimed deduction of expenditure without deducting TDS on interest payment, which was not accepted by Revenue, by itself, would not attract the levy of penalty.

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