Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Penalty levied u/s 272A(2)(k) - omission to deduct TDS - the ...


Taxpayer Penalized u/s 272A(2)(k) for Failing to Deduct and File Required TDS Returns.

December 14, 2018

Case Laws     Income Tax     AT

Penalty levied u/s 272A(2)(k) - omission to deduct TDS - the failure of the assessee for not filing the TDS was found during the inspection of TDS Wing of the Department, it appears that the assessee has not taken any step for filing the returns. - Levy of penalty confirmed.

View Source

 


 

You may also like:

  1. Penalty levied u/s 272A(2)(k) – delayed filing of e-TDS returns- AT

  2. Levying penalty u/s 272A(2)(k) for late filing of TDS returns - the ‘Person Responsible’ had a bonafide reason for the delay in filing TDS returns - No penalty.

  3. Levy of penalty u/s 272A(2)(k) - Belated filing of TDS return - On filing the belated returns/statements, Revenue has not suffered any loss because the tax deducted was...

  4. Penalty u/s 272A(2)(e) - return in this case was filed on 12/07/2017 as late by 2537 days - the assessee has filled its return of income declaring the nil income and...

  5. Levy of penalty u/s. 272A(2)(k) - belated filing of TDS returns u/s. 200(3) r.w.r. 31A - there is reasonable cause in not filing its TDS returns within prescribed time -...

  6. Levy of penalty u/s 272A(2)(e) - delay of 509 days in filing the return of income - Once the assessee is liable to file the return of income under the provisions of the...

  7. Proceedings initiated u/s.201(1) & 201(1A) - Period of limitation - retrospective effect of amendments - period extended from 2 years to 6 years - The provisions of...

  8. Penalty u/s 272A(2)(k) - delay in furnishing quarterly returns/statements - A.O. directed to levy penalty u/s 272(2)(k) of the Act from the date of payment of TDS up to...

  9. Penalty u/s 272A(2)(K) - late filing of e-TDS return - due to software installed by revenue for e-filing of TDS returns, initial technological glitches has caused delay...

  10. The case pertains to the levy of interest u/s 234C for failure on the part of the payer to deduct tax deducted at source (TDS) u/ss 196D and 194LD. The key points are:...

  11. Delay in filing of of eTDS return - Penalty U/s.272A(2)(k) - There is reasonable cause for delay in filing ETDS return U/s 273B - levy of penalty cancelled - AT

  12. Penalty u/s 272A(2)(k) - delay in filing the TDS return - due to sudden resignation of the accountant, the assessee could not trace his left over jobs including...

  13. Deduction u/s. 80(P)(2)(a)(i) - Due date for filing the return of income u/s 139(1) - The assessee cannot be denied deduction under Section 80P(2)(a)(i) of the Act if...

  14. Seeking withdrawal of best judgment assessment orders passed - return filed within (granted extended) time or not - If that were to be so, though the period of 30 days...

  15. Penalty u/s 272A(2)(k) - assessee failed to furnish the quarterly TDS statements within the time - When the appeal filed by the assessee is against the imposition of...

 

Quick Updates:Latest Updates