Penalty u/s 271C not imposable as reasonable cause shown for non-deduction of TDS

Bharti Airtel Limited Vs JCIT (ITAT Indore)

ITAT Indore held that non-deduction of TDS due to genuine and bona fide belief is reasonable cause under section 273B and accordingly penalty u/s 271C not imposable.

Facts- The assessee is a telecom service provider engaged in providing services in Madhya Pradesh and Chhattisgarh. During the course

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