2025 (1) TMI 661

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..... nment - interpretation given to term reasonable cause - As decided by HC 2024 (6) TMI 1070 - ANDHRA PRADESH HIGH COURT] the reason provided by the Petitioner for the delay in remitting the amount to the Central Government is sufficient to constitute reasonable cause in view of Section 278AA of the I.T. Act and hence criminal prosecution against the Petitioners is not warranted - HELD THAT:- We are .....

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