ITAT affirms sanctity of CA certificate; denies to impose penalty for TDS default relying upon such

IT/ILT: Where view adopted by assessee based upon certificate of CA that engineering services availed by it were not technical services, was one of possible views, there was reasonable cause as envisaged under section 273B for not deducting tax at source by assessee and, thus, penalty under section 271C was not to be imposed