SC: Ex-Contract Workers Must Be Preferred When Employers Replace Contract Labour With Regular Staff  ||  SC: Waqf Tribunals Cannot Hear Claims over Properties Not Listed or Registered under Waqf Act  ||  Supreme Court: Stray Dog Attacks on Beaches Adversely Impact Tourism  ||  Chhattisgarh HC: Court Employees Cannot Enroll as Regular LLB Students in Breach of Service Rules  ||  Kerala HC: Telling Someone to "Go Away And Die" in Anger Does Not Amount to Abetment of Suicide  ||  Kerala HC: High Courts Work On Holidays; Denying Compensatory Leave To Officers Violates Art. 229  ||  Del HC: Probationers are ‘Workmen’ under ID Act; S.17B Wages not Recoverable if Termination Upheld  ||  Supreme Court: Confession Without Corroboration Cannot Form the Basis of Conviction  ||  SC: Higher Land Acquisition Compensation to Some Owners Cannot Invalidate Awards to Others  ||  SC: Prior Written Demand is Not Mandatory For an Industrial Dispute to Exist or be Referred    

SC: No Penalty Under S.271C of IT Act for Mere Delay in Remittance of TDS - (11 Apr 2023)

DIRECT TAXATION

Supreme Court while observing that words used in Section 271C(1)(a) are ‘fails to deduct’, and the same doesn’t speak about belated remittance of TDS, has held that no penalty is leviable under Section 271C of Income Tax Act, 1961 on mere delay in remittance of TDS after it is deducted by assessee.

Tags : SUPREME COURT   TDS   REMITTANCE   INCOME TAX ACT  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved