2025 (2) TMI 459

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..... terpretation given to term "reasonable cause" - As decided by HC[2024 (6) TMI 1070 - ANDHRA PRADESH HIGH COURT] 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 not incl .....

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