Foreign Travel Tax (FTT) - Delay in Depositing the amount – Applicant had deliberately contravened the...

Foreign Travel Tax (FTT) - Delay in Depositing the amount – Applicant had deliberately contravened the provisions of Section 38(3) of Finance Act, 1979 (FTT) - For these contraventions, the applicant was now circumventing the basic truths and for these contraventions the department had very rightly imposed the minimum penalty as mandatorily prescribed in the Section itself - CGOVT .....

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