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Penalty u/s 272 A(2)(k) - delay in filing e-TDS return - the change /lack of staff with the...

Penalty u/s 272 A(2)(k) - delay in filing e-TDS return - the change /lack of staff with the assessee-organization does not constitute to be a reasonable cause to file the TDS statements with such an inordinate delay - levy of penalty confirmed. .....

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