S. 194C : Deduction at source-Contractors-Failure to file TDS related documents at the time of filing of return of TDS- Procedural law-Fine can be imposed- Expenses cannot be disallowed-Matter remanded to the AO for readjudication. [S. 40(a)(ia), 194C(6), 194C(7), 254(2), 260A]
Dilip Kumar v. ACIT (2020) 269 Taxman 93/196 DTR 199 / 317 CTR 901 (Mad.)(HC)