Case Law Details
Case Name : Isys Softech Pvt. Ltd. Vs ITO (ITAT Jaipur)
Appeal Number : ITA No. 528/JP/2023
Date of Judgement/Order : 22/11/2023
Related Assessment Year : 2011-12
Courts :
All ITAT ITAT Jaipur
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Isys Softech Pvt. Ltd. Vs ITO (ITAT Jaipur)
Conclusion: Since assessee had deliberately not avoided TDS and there was no contumacious conduct on the part of the assessee, therefore, penalty was not leviable for not deducting TDS on foreign remittances.
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