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Penalty u/s. 221(1) r.w. Section 140A (3) – assessee in default - payment of tax, along with interest,...

Penalty u/s. 221(1) r.w. Section 140A (3) – assessee in default - payment of tax, along with interest, after due dates cannot be considered a sufficient cause for adhering to the provisions of section 140A of the Act - AT .....

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