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Income Tax - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Penalty u/s 272A(2)(k) – since the tax deduction and payment are ...

Case Laws     Income Tax

November 4, 2013

Penalty u/s 272A(2)(k) – since the tax deduction and payment are made by treasury and there is undisputedly no default - There arises no reason for non-filing of TDS return with an intentional act or willful act to attract a quasi-criminal, imposition of penalty - AT

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