Penalty imposed u/s. 272A(2)(k) - late filing of TDS returns - ...
Case Laws Income Tax
May 24, 2017
Penalty imposed u/s. 272A(2)(k) - late filing of TDS returns - reasons for delay - the filing of quarterly statements is consequential to payment of taxes. The delayed payment of taxes itself is the reasonable cause for late filing of quarterly statement and hence the assessee is not exigible to the levy of penalty. - AT
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