Levy of penalty u/s 272A(2)(k) - Belated filing of TDS return - ...

Case Laws Income Tax

December 8, 2022

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 already deposited on time with the Revenue Department. It was, therefore, a technical breach of the provisions contained in the Act for submitting the return statement of tax deducted at source - No penalty - AT

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Levy of penalty u/s 272A(2)(k) - Belated filing of TDS return - ...

Case Laws Income Tax

December 8, 2022

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