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2017 (4) TMI 1306 - AT - Income TaxPenalty u/s. 271C - reasonable cause for late deposit of TDS to the credit of the Govt - Held that:- CIT(A) has mentioned in his order that the appellant is fairly covered within the provisions of the Section 273B as it had a reasonable cause for late deposit of TDS to the credit of the Govt. and further that the actual payment of tax with interest and that too before due date u/s. 139(1) also in my considered view, shows bona fides on the part of the appellant. - Decided in favour of assessee
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