Penalty u/s. 272A(2)(k) - Assessee had not offered any ...

Case Laws Income Tax

June 16, 2021

Penalty u/s. 272A(2)(k) - Assessee had not offered any reasonable cause for delay in filing of TDS statements u/s. 200(3) - The default committed by the assessee is only a minor technical and venial breach. As settled law that no penalty could be levied on an assessee for a mere technical venial breach, more especially when there is no loss caused to the exchequer due to such breach. - AT

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Penalty u/s. 272A(2)(k) - Assessee had not offered any ...

Case Laws Income Tax

June 16, 2021

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